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The Medicaid Expansion Fight Goes From Ballot Initiative to Court in Maine
  • Arent Fox LLP
  • USA
  • May 14 2018

Medicaid expansion continues to be a hot button issue in the numerous states that have yet to expand the program under the Affordable Care Act of 2010

Taxpayer not permitted to use passive losses from aircraft chartering against real estate income
  • Loeb & Loeb LLP
  • USA
  • April 18 2018

The Tax Court recently rebuffed a taxpayer's attempt to deduct losses incurred through the ownership and chartering of a jet aircraft to reduce income

Earnings from a second or side job constitute mitigation income (sometimes)
  • Fasken
  • Canada
  • April 11 2018

Where an employee consults on the side or has a second job, can his or her income post-termination count as mitigation income? According to a recent

New York City Employers Must Provide Temporary Work Schedule Changes to Employees for “Personal Events” Beginning July 18, 2018
  • Drinker Biddle & Reath LLP
  • USA
  • March 16 2018

On January 19, 2018, New York City adopted Int. 1399-A (“Law”) which requires employers to provide most city-based employees with up to two temporary

Merger control notification in Colombia
  • OlarteMoure
  • Colombia, Global
  • March 15 2018

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

BC Court of Appeal clarifies employee’s duty to mitigate and necessary deductions for “avoided”, and “avoidable”, loss
  • McCarthy Tétrault LLP
  • Canada
  • March 8 2018

In Pakozdi v. B & B Heavy Civil Construction Ltd., 2018 BCCA 23, the British Columbia Court of Appeal addressed the treatment of replacement income in

The End of Golden Arrow and What it Means for Large French Corporations
  • Hunton Andrews Kurth LLP
  • USA
  • February 27 2018

In a letter dated February 23, 2018, the US Embassy in Paris notified “Golden Arrow” participants that the program to expedite E-2 visa issuance for

Amendments to the Income Tax Act
  • Lee and Li Attorneys at Law
  • Taiwan
  • February 26 2018

On January 18, 2018, the Legislative Yuan approved the Amendments to the Income Tax Act ("Amendments") submitted by the Ministry of Finance. After the

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