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2 May 2019, 9:28 am
On Jan. 1, 2018, Section 199A was inserted into the Internal Revenue Service tax code as part of the Tax Cuts and Jobs Act. [read post]
2 May 2019, 9:24 am
"Equity" here means inter-nation equity, a concept which is distressingly difficult either to use or, when global coordination / who-should-get-the-revenue issues arise, to avoid. [read post]
2 May 2019, 5:00 am
An international partnership of nine countries (U.S., U.K., Italy, Netherlands, Turkey, Canada, Australia, Denmark, and Norway) developed and now produces the F-35. [read post]
2 May 2019, 4:00 am
Some of the new proposals are intended to address the digital economy and the design of international tax rules. [read post]
1 May 2019, 11:34 am
Court in North Carolina authorized the Internal Revenue Service to serve John Doe summonses on Bank of America, Charles Schwab, and TD Bank in an order that was unsealed on April 30. [read post]
1 May 2019, 11:34 am
Court in North Carolina authorized the Internal Revenue Service to serve John Doe summonses on Bank of America, Charles Schwab, and TD Bank in an order that was unsealed on April 30. [read post]
1 May 2019, 10:42 am
Digital services taxes (DSTs) are a rich topic that I will probably be thinking about some more in the near future. [read post]
1 May 2019, 7:30 am
Love letter from the IRS The “why” is found in Internal Revenue Service INFO 2002-0024 (released 3/29/2002). [read post]
1 May 2019, 6:31 am
Note that the platforms must transmit the third-party content to others, including the lodging vendor and third-party payment services, so that doesn’t sound very “internal” to me. [read post]
1 May 2019, 4:39 am
As the person responsible for GAG’s finances, Cooper was required to withhold federal income taxes and Social Security and Medicare taxes from employees’ wages and pay those amounts to the Internal Revenue Service (IRS). [read post]
30 Apr 2019, 4:23 pm
Section 1400Z-2 of the Internal Revenue Code provides three compelling tax incentives to encourage investment in qualified opportunity funds (“QOFs”). [read post]
30 Apr 2019, 2:51 pm
Section 1400Z-2 of the Internal Revenue Code provides three compelling tax incentives to encourage investment in qualified opportunity funds (“QOFs”). [read post]
30 Apr 2019, 6:02 am
On April 17, 2019, the Internal Revenue Service released the second set of Qualified Opportunity Zone (“QOZ”) proposed regulations (the “New Regulations”). [read post]
29 Apr 2019, 11:36 am
The projected revenue is used to calculate contributions to the USF for high cost, rural, insular and tribal areas as well as to support telecommunications services for schools, libraries, and rural health care providers. [read post]
29 Apr 2019, 10:28 am
If you have an announcement to add to the page, email us. [read post]
27 Apr 2019, 12:28 pm
Nearly 20 years ago the EU’s E-Commerce Directive marked a general international consensus, also reflected in the Digital Millennium Copyright Act in the US, that internet intermediaries should enjoy a high degree of protection from liability in relation to the use of their services by third parties. [read post]
27 Apr 2019, 7:00 am
Congressional oversight is defined by the Congressional Research Service as the “review, monitoring, and supervision of the implementation of public policy—of the executive branch. [read post]
26 Apr 2019, 7:30 am
However, when tobacco taxes are raised to levels beyond the actual public health costs created, and when the revenue is used to fund unrelated government services, the tax is no longer an economically efficient excise tax but a punitive “sin” tax. [read post]
25 Apr 2019, 7:54 pm
In the meantime, happy World International Intellectual Property Day! [read post]
25 Apr 2019, 6:18 pm
The Internal Revenue Service (IRS) may fix the mistake for you. [read post]