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TCJA (Tax Cuts and Jobs Act of 2017) Modifies “KIDDIE TAX” For Unearned Income
  • Dickinson Wright
  • USA
  • February 19 2018

If a child is under the age of 19, or, if a full-time student, under the age of 24 and has unearned income, then the “Kiddie Tax” is applicable to

Tax Authority Defines Rent Earned from Leasing 10 Apartments or more as Business Income
  • Barnea
  • USA, Israel
  • February 15 2018

The Israel Tax Authority (ITA) recently published a draft circular for public comment on the issue of classifying residential rent income. The move

SMSF’s and cryptocurrency: how NALI is borrowing for Bitcoin?
  • Maddocks
  • Australia
  • February 14 2018

Although they are highly speculative, cryptocurrencies have experienced a surge in popularity amongst investors. With investors seeking out ways to

Tax Act: New Opportunity to Defer Income from Certain Private Company Equity Grants
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • January 12 2018

The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income

2017 Tax Act - - Deduction of a Portion of Income from Pass-Through Entities
  • Dickinson Wright
  • USA
  • January 5 2018

One of the more interesting, but complicated, provisions of the 2017 Tax Act (also referred to as the 2017 Tax Cuts and Jobs Act) is the provision

Merger control notification in Colombia
  • OlarteMoure
  • Colombia, Global
  • January 2 2018

What form should merger control notification take in Colombia and what content is required?

SEC Commission Staff Provides Disclosure Guidance for Accounting Impacts of the Tax Cuts and Jobs Act
  • Dechert LLP
  • USA
  • December 31 2017

New Staff Accounting Bulletin No. 1182 guidance calls for a company to disclose a provisional amount for the impact of the Act in cases where it has

Real estate investment in Chile
  • Barros & Errázuriz Abogados
  • Chile, Global
  • December 13 2017

A structured guide to the real estate investment climate in Chile

BDC surveys and other resources
  • Morrison & Foerster LLP
  • USA
  • December 12 2017

The chart below summarizes the adviser fee structures for a representative sampling of BDCs based on fili

Ship registration in Turkey
  • Ersoy Bilgehan
  • Turkey, Global
  • December 7 2017

A structured guide to ship registration laws in Turkey