Lexology Learn videos
Blue J Legal | USA | 5 Jul 2019
Benjamin Alarie outlines the implications of the Tax Cuts and Jobs Act for tax-exempt taxpayers.
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McDermott Will & Emery | USA | 11 Apr 2019
Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these…
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McMillan LLP | Canada | 3 Apr 2019
Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual…
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Eversheds Sutherland (US) LLP | USA | 1 Apr 2019
The Maryland Tax Court held that six nonresident Limited Liability Companies (LLCs) wholly-owned by another out-of-state limited liability company…
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VdA | Australia, China, Portugal | 26 Mar 2019
Order 72-B/2019, of 4 March 2019, sets forth the taxable income reduction mechanism applicable to Portuguese-based shipping companies, following the…
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Wolters Kluwer Legal & Regulatory | USA | 20 Mar 2019
IRC §199A lets individuals, estates and trusts deduct up to 20 percent of their qualified business income for tax years beginning after December 31…
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McGuireWoods LLP | USA | 13 Mar 2019
Thousands of nonprofits that provide parking benefits for their employees are subject to a new income tax on those benefits and have only weeks to…
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Arent Fox LLP | USA | 11 Mar 2019
Health care trades or businesses in which real estate is a necessary component in the delivery of health care goods and services should be aware of…
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Eversheds Sutherland (US) LLP | USA | 6 Mar 2019
Section 199A of the Internal Revenue Code, which was enacted as part of the Tax Cuts and JOBS Act, created a new 20% tax deduction on the qualified…
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Bryan Cave Leighton Paisner LLP | USA | 1 Mar 2019
Something to gnaw on during your lunch hour today (sorry, we couldn’t resist): the IRS recently released TAM 201903017, which ruled that free employee…