Posts tagged with: "177" Results 161 - 180 of 2,865
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17 Jan 2023, 2:00 am by Paul Caron
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Ann Velez (Senior Legal Research Associate, Blue J Legal), Cashaw: Conflicting Duties and the Trust Fund Recovery Penalty, 177 Tax Notes Fed. 1257 (Nov. 28, 2022): Employers in the U.S. are required to help the... [read post]
9 Jan 2023, 4:00 am by Guest Author
The key, she says, is to “make compliance the default” (pp. 6, 13, 174, 284)—that is, “to make compliance the path of least resistance, so compliance is good even if enforcement never comes knocking” (p. 177). [read post]
6 Jan 2023, 2:00 am by Paul Caron
Andrew Blair-Stanek (Maryland; Google Scholar), Nils Holzenberger (Institut Polytechnique de Paris) & Benjamin Van Durme (Johns Hopkins; Google Scholar), Shelter Check: Proactively Finding Tax Minimization Strategies via AI, 177 Tax Notes Fed. 1515 (Dec. 12, 2022): In this article, the authors explore how artificial intelligence could be used to automatically... [read post]
29 Dec 2022, 2:00 am by Paul Caron
Shay (Boston College; Google Scholar), Viewing the GILTI Tax Rates Through a Tax Expenditure Lens, 177 Tax Notes Fed. 1525 (Dec. 12, 2022): In this article, the authors explain that for U.S. corporations earning foreign-source active... [read post]
22 Dec 2022, 2:00 am by Paul Caron
The EU Arm’s-Length Standard Is Dead, 177 Tax Notes Fed. 1377 (Dec. 5, 2022): In this article, Mason argues that the recent decision by the Court of Justice of the European Union vacating the European Commission’s state aid decision in Fiat is a positive... [read post]
20 Dec 2022, 12:59 pm by Kevin Kaufman
The tax treatment of charitable giving over the past few years has been influenced by two major tax events: the 2017 Tax Cuts and Jobs Act (TCJA) and the 2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act. [read post]
14 Dec 2022, 3:12 am
So far this year, the TTAB has affirmed 177 of the 190 Section 2(d) refusals on appeal (about 93%). [read post]
8 Dec 2022, 6:06 am by Chile Eboe-Osuji
“It can no longer be doubted that as a matter of general customary international law a head of state will personally be liable to be called to account if there is sufficient evidence that he authorised or perpetrated such serious international crimes. [read post]
8 Dec 2022, 2:00 am by Paul Caron
Johnson (Texas), Annex and Errata on Ceiling on Interest Deductions, 177 Tax Notes Fed. 1251 (Nov. 28, 2022): In this article, Johnson supplements his argument that interest deductions should be limited to a ceiling of the interest rate times adjusted basis, and he clarifies when the remedy is... [read post]
7 Dec 2022, 9:05 pm by Dan Flynn
Ardagh says the FDA’s own code for imported gloves and PPE equipment (FDA Title 21, Part 177) does not specifically require them to be intact, clean, or sanitary, nor are they subject to routine testing upon arrival. [read post]
6 Dec 2022, 2:00 am by Paul Caron
Kane (NYU), The Dispute Over Perpetual Conservation Easements Just Got Worse, 177 Tax Notes Fed. 1211 (Nov. 28, 2022): In this report, Kane argues that the Supreme Court should not grant certiorari in Oakbrook Land Holdings LLC v. [read post]
3 Dec 2022, 6:00 am by Overhauser Law Offices, LLC
Trademark Office issued the following 177 trademark registrations to persons & businesses in Indiana in November 2022 based on applications filed by Indiana trademark attorneys: Reg. [read post]
2 Dec 2022, 2:00 am by Paul Caron
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Christopher Yan (Senior Legal Research Associate, Blue J Legal), Chemoil: Economic Substance, Tax Credits, and Unprofitable Ventures, 177 Tax Notes Fed. 719 (Oct. 31, 2022): In this article, Alarie and Yan analyze the economic substance... [read post]
30 Nov 2022, 2:00 am by Paul Caron
Avi-Yonah (Michigan; Google Scholar), Fixing Tax Law's APA Problem, 177 Tax Notes Fed. 981 (Nov. 14, 2022): In this article, Avi-Yonah examines the post-Mayo revolution that has occurred in the application of the Administrative Procedure Act to tax regulations, and he offers two solutions to the problem of... [read post]
29 Nov 2022, 4:05 pm by Felicia Boyd (US)
., 561 U.S. 247, 255-65, 130 S.Ct. 2869, 177 L.Ed.2d 535 (2010); and both the Foreign Trade Antitrust Improvements Act of 1982, F. [read post]
29 Nov 2022, 4:05 pm by Felicia Boyd (US)
., 561 U.S. 247, 255-65, 130 S.Ct. 2869, 177 L.Ed.2d 535 (2010); and both the Foreign Trade Antitrust Improvements Act of 1982, F. [read post]
24 Nov 2022, 9:07 am by Russell Knight
There is probably no more byzantine and complex process in an Illinois divorce than valuing and dividing a business. [read post]