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15 Jul 2019, 8:20 am by Kevin Kaufman
A chargeable company will suffer a CFC charge (the equivalent to Subpart F income under the U.S. regime) only if there are chargeable profits of the CFC and those profits are subject to the rules in any of the getaways (thresholds for CFC charges to apply). [read post]
5 Jul 2019, 6:05 am
Adams, Skadden, Arps, Slate, Meagher & Flom LLP, on Tuesday, July 2, 2019 Tags: Boards of Directors, Executive Compensation, Incentives, No-action letters, Rule 14a-8, SEC, SEC rulemaking, Securities regulation, Shareholder proposals, Shareholder voting Shareholder Protection and the Cost of Capital Posted by Joel F. [read post]
24 Jun 2019, 11:18 am by Kevin Kaufman
Income from a CFC that is categorized as Subpart F income has to be included in the gross income of the parent company [read post]
17 Jun 2019, 7:05 am by Kevin Kaufman
Part I reviews the history of adoption of CFC rules around the world (focusing on the countries identified below) including the initial adoption of subpart F by the United States in 1962. [read post]
2 May 2019, 4:00 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
25 Apr 2019, 5:50 am by Kevin Kaufman
amount=4000; and current exchange rates. [3] Emil von Fürth, Die Einkommensteuer in Österreich und ihre Reform (Leipzig: Duncker & Humblot, 1892), 12 and 46. [4] Id. [5] Max Menger, Die Reform der direkten Steuern in Oesterreich (Vienna: Alfred Hölder, 1895), 94-96. [read post]
9 Apr 2019, 11:10 am
The latest issue of the Journal du Droit International ("Clunet") (Vol. 146, no. 1, Janvier-Février-Mars 2019) is out. [read post]
8 Apr 2019, 9:35 am by Schachtman
The plaintiffs, who are claiming that Zofran causes birth defects in this multi-district litigation assigned to Judge F. [read post]
21 Feb 2019, 4:00 am by Administrator
Periodically on Thursdays, we present a significant excerpt, usually from a recently published book or journal article. [read post]
27 Jan 2019, 4:00 am by Administrator
COUNSEL COMMENTS Case comment by: Vincent R.K. [read post]
6 Dec 2018, 11:21 am
The attorneys of Schwartz Injury Law, a Division of Kralovec, Jambois & Schwartz, would like to congratulate Vincent F. [read post]
14 Nov 2018, 7:00 pm by lennyesq
The Appellate Division of the state Supreme Court, in a 4-0 ruling (full text), upended a policy implemented by former Suffolk County Sheriff Vincent F. [read post]