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Lexology Learn videos

Blue J Legal | USA | 5 Jul 2019

What the TCJA means for tax exempt organisations

Benjamin Alarie outlines the implications of the Tax Cuts and Jobs Act for tax-exempt taxpayers.

McDermott Will & Emery | USA | 11 Apr 2019

Tax Court Rules State Corporate Incentives Are NOT Taxable Income Under Federal Law

Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these…

McMillan LLP | Canada | 3 Apr 2019

Budget 2019: CRA Refines Mutual Fund Allocation to Redeemers Methodology and Tightens Rules on TFSAs

Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual…

Eversheds Sutherland (US) LLP | USA | 1 Apr 2019

Maryland Tax Court Strikes Again: Out-of-State LLCs Liable for Maryland Income Tax

The Maryland Tax Court held that six nonresident Limited Liability Companies (LLCs) wholly-owned by another out-of-state limited liability company…

VdA | Australia, China, Portugal | 26 Mar 2019

Tonnage tax special regime & new ships registration framework

Order 72-B/2019, of 4 March 2019, sets forth the taxable income reduction mechanism applicable to Portuguese-based shipping companies, following the…

Wolters Kluwer Legal & Regulatory | USA | 20 Mar 2019

How to Calculate Section 199A Qualified Business Income Deduction

IRC §199A lets individuals, estates and trusts deduct up to 20 percent of their qualified business income for tax years beginning after December 31…

McGuireWoods LLP | USA | 13 Mar 2019

Nonprofits Seeking to Avoid New Parking Tax Must Make Changes Soon

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…

Arent Fox LLP | USA | 11 Mar 2019

Business Interest Deduction Limitations Affect Some Health Care Entities

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…

Eversheds Sutherland (US) LLP | USA | 6 Mar 2019

A new deduction for the new economy- Section 199A for modern entrepreneurs

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…

Bryan Cave Leighton Paisner LLP | USA | 1 Mar 2019

There’s No Such Thing as a Free Lunch…But There are Free Snacks

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…
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