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Article

Ballard Spahr LLP | USA | 30 Mar 2010

FATCA, HIRE Act hold ramifications for foreign investment in U.S.

A package of provisions on international finance reporting labeled as the Foreign Account Tax Compliance Act (FATCA) are included in the Hiring Incentives to Restore Employment Act (HIRE Act), the jobs bill signed by President Obama on March 18, 2010.

Article

Ballard Spahr LLP | USA | 4 Dec 2009

New law allows almost all taxpayers to carry back applicable NOLs 3 to 5 years

Under current law, a taxpayer generally may carry back a net operating loss (NOL) to the two taxable years preceding the year the NOL arises.

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