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Results: 1-10 of 2,681

Charities Must Consider UBIT Consequences of Creative Fundraising
  • Vorys Sater Seymour and Pease LLP
  • USA
  • April 18 2018

The Tax Cuts and Jobs Act (the Act) was signed into law on December 22, 2017 and made sweeping changes to many laws


ABA Tax Section Submits Comments on Fractions Rule and TCJA Partnership Interest Provisions
  • Stradley Ronon Stevens & Young
  • USA
  • March 28 2018

The ABA submitted comments on proposed regulations issued under Section 514 (the Fractions Rule), addressing the extent to which a tax-exempt


PN: Panamanian Corporations Tax Identification
  • Arias
  • Panama
  • March 19 2018

On March 9, 2018, the Directorate General of Revenues (DGI for its Spanish acronym) of the Ministry of Economy and Finance issued new parameters for


Federal income tax consequences of state economic development incentives
  • Nexsen Pruet
  • USA
  • March 18 2018

South Carolina has a rich mix of economic development incentives. These include income tax credits, sales tax exemptions, property tax exemptions and


Private Clients in France
  • Arkwood
  • France, Global
  • March 14 2018

A structured guide to private clients and offshore services in France


Private Client in Canada
  • Fasken
  • Canada, Global
  • March 12 2018

A Structured guide to private clients and offshore services in Canada


State pensions in Switzerland
  • Lenz & Staehelin
  • Switzerland, Global
  • March 12 2018

A structured guide to state pensions and mandatory schemes in Switzerland


Pensions & Benefits in Switzerland
  • Lenz & Staehelin
  • Switzerland
  • March 12 2018

A structured guide to pensions and benefits laws in Switzerland


Should You Convert Your Business to a C Corporation?
  • Foster Swift Collins & Smith PC
  • USA
  • March 5 2018

One of the biggest questions after the passage of tax reform is whether business owners should convert their pass-through entities to C Corporations


2018 Federal Budget: Proposal to Discontinue the Health and Welfare Trust Regime
  • Blake Cassels & Graydon LLP
  • Canada
  • March 1 2018

On February 27, 2018, the Minister of Finance introduced Canada’s 2018 Federal Budget: Equality and Growth for a Strong Middle Class (2018 Budget), as