The 1992 Supreme Court decision in Quill Corp. v. North Dakota has governed sales tax nexus issues for more than […]
New York and New Jersey Address Negative Impact of US Tax Reform, and the Internal Revenue Service Strikes Back
New York and New Jersey have enacted legislation in response to certain aspects of the Tax Cuts and Jobs Act […]
Tax Reform Favorably Impacts Life Settlements
A provision of the Tax Cuts and Job Act of 2017 (“TCJA”) addressing the sale of life insurance policies is […]
IRS Ceases Offshore Voluntary Disclosure Program (OVDP)
The Internal Revenue Service has announced that it plans to end the Offshore Voluntary Disclosure Program (“OVDP”) which has been […]
TAX REFORM: IRS Provides Guidance on Reporting Section 965 Tax Days Ahead of Filing Deadlines
IR-2018-53 was released the afternoon of March 13, two days prior to the March 15th tax filing deadline (https://www.irs.gov/newsroom/irs-provides-additional-details-on-section-965-transition-tax-deadlines-approach-for-some-2017-filers), providing […]
Bipartisan Budget Act of 2018 Extends Expired Tax Provisions
Bipartisan Budget Act of 2018 Extends Expired Tax Provisions The recently signed Bipartisan Budget Act of 2018 (the “BBA”) retroactively […]
