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24 May 2018, 6:59 am
The TCJA comprises over 750 pages of tax reform. [read post]
24 May 2018, 6:00 am
The Basics of Depreciation Schedules and Capital Allowances Typically, when a business is calculating its taxable income for the Internal Revenue Service (IRS), it takes its revenue and subtracts its costs (such as wages, raw materials, and state and local taxes). [read post]
24 May 2018, 1:26 am
The International Framework for the Protection of Authors: Bendable Boundaries and Immovable ObstaclesThursday June 7th 17.30-19.30 CITY UNIVERSITY LAW SCHOOL The international framework within which authors’ rights in their works are protected and exploited is often the topic of debate in the context of the reform of national copyright laws: Professor Sam Ricketson takes a pragmatic approach to identifying the “immovable… [read post]
23 May 2018, 2:07 pm
Further complicating matters, in FY2019 the IRS will be faced with continuing implementation of the most significant reform of the Internal Revenue Code in decades. [read post]
23 May 2018, 1:49 pm
Lisa also discusses whether exchanging one cryptocurrency for another cryptocurrency is a like-kind exchange and how the 2018 Tax Reform Bill changes things. [read post]
23 May 2018, 10:15 am
The Internal Revenue Service (IRS) has released Notice 2018-54 (downloads as a pdf), advising that it intends to propose regulations “addressing the federal income tax treatment of certain payments made by taxpayers for which taxpayers receive a credit against their state and local taxes. [read post]
23 May 2018, 8:53 am
Lisa also discusses whether exchanging one cryptocurrency for another cryptocurrency is a like-kind exchange and how the 2018 Tax Reform Bill changes things. [read post]
22 May 2018, 12:53 pm
Yesterday the Internal Revenue Service’s Large Business and International Division announced that it was adding six more compliance campaigns to its previously-announced list of 29 such campaigns. [read post]
22 May 2018, 8:50 am
If the administration reaches that point, it will have little support from the international community. [read post]
22 May 2018, 6:30 am
Tracing the country’s longstanding but often ignored scholarly and educational ties to Baghdad, Damascus, and Istanbul as well as greater Delhi and Lahore, Ahmed explains how the court of Kabul attracted thinkers eager to craft a modern state within the interpretive traditions of Islamic law and ethics, or shariʿa, and international norms of legality. [read post]
22 May 2018, 5:30 am
Congress should consider reforms to the complicated structure of long-term saving vehicles. [read post]
21 May 2018, 2:15 pm
Asylum: A Call for Reform, Policy Brief (Niskanen Center, May 2018) [text]"The Case for a National Legalization Program without Legislation or Executive Action: Results from Screening for Immigration Legal Options," Journal on Migration and Human Security, OnlineFirst, 15 May 2018 [open access]Confused about the Current Status of DACA? [read post]
21 May 2018, 6:57 am
Should the system of investor-state dispute settlement (ISDS) be reformed? [read post]
20 May 2018, 11:08 am
This, too, is jarring in an era of international law infused with human rights principles. [read post]
20 May 2018, 2:45 am
(Geneviève Saumier) General Jurisdiction over Corporate Defendants under the CJPTA: Consistent with International Standards? [read post]
19 May 2018, 7:17 am
Michael Nesbitt critiqued Canada’s legislative proposals to reform intelligence sharing among the country’s national security and intelligence agencies. [read post]
18 May 2018, 11:02 am
Best known for her domestic public policy and community leadership on health care and insurance reform, Ms. [read post]
18 May 2018, 10:00 am
Diane Ring (Boston College), The Stages of International Tax Reform: Since December 2017, tax conferences in the United States have focused substantially on the H.R. 1 tax reform legislation. [read post]
18 May 2018, 7:49 am
I firmly believe it undermines our international and national reputation. [read post]
18 May 2018, 7:40 am
There have been many changes as a result of tax reform. [read post]