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5,819 results found

Article

Gowling WLG | Canada | 29 Apr 2021

Tech companies: Three things you should know from the 2021-22 Quebec budget

The Québec Budget 2021-2022 ("Budget") includes measures encouraging investment to accelerate technology adoption and strengthens several tax measures…
Article

Kramer Levin Naftalis & Frankel LLP | USA | 9 Apr 2021

COBRA Premium Subsidies Under the American Rescue Plan Act

The American Rescue Plan Act of 2021 (Act) provides “assistance eligible individuals” with premium assistance in the form of a 100% subsidy of the…
Article

Lee Hishammuddin Allen & Gledhill | Malaysia | 2 Apr 2021

JSB v Ketua Pengarah Kastam: Landmark Decision on GST — Zero-Rating of Exported Goods

In a closely reasoned judgment delivered on 26 March 2021 in Respect of a judicial review application, the Kota Kinabalu High Court quashed a bill of…
Article

Hogan Lovells | USA | 1 Apr 2021

‘The American Jobs Plan’: Biden Administration unveils $2 trillion proposal for infrastructure

On March 31, the Administration unveiled its long-awaited infrastructure proposal from the President’s Build Back Better Plan. The American Jobs Plan…
Article

Gowling WLG | Canada | 30 Mar 2021

Quebec budget 2021-2022: Encouraging investment and pandemic relief

As expected, the Québec Budget 2021-2022 ("Budget") is focused heavily on re-launching the Québec economy, supporting small businesses impacted by the…
Article

Michael Best & Friedrich LLP | USA | 24 Mar 2021

Employee Retention Tax Credit Eligibility for Certain Public Entities

The employee retention tax credit (ERTC), which has been an important tool for many employers in the economic fight against the global pandemic, has…
Article

Greenberg Traurig LLP | USA | 23 Mar 2021

The Employee Retention Tax Credit Under the American Rescue Plan Act

The American Rescue Plan Act of 2021 (ARPA) makes some material changes to the employee retention tax credit (ERC). The ERC was originally enacted…
Article

Michael Best & Friedrich LLP | USA | 19 Mar 2021

Another Round of COVID-19 Relief Brings Another Round of Employee Benefit Plan Changes

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (Act), which is the latest federal COVID-19 relief bill. Like…
Article

Augusta Abogados | Global, Spain | 11 Mar 2021

Report with questions about application of the International Tax Credit

The verification of tax credits is included in the AEAT's General Tax Control Plan for the 2021 tax year, so they will be one of the many inspection…
Article

Gowling WLG | United Kingdom | 10 Mar 2021

Start as we mean to go on? The 'tech' budget 2021

After a year of economic disruption, the 2021 Spring Budget was eagerly anticipated - not least by the burgeoning UK tech sector, which has achieved…
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