{"ResultCount":1109,"HasMoreResults":true,"GridData":[{"ID":"e040b31c-b193-424b-9618-f0ee628aa86c","Category":"Blog Posts|Tax Blog","DisplayDate":"February 18, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"From Obscurity to Spotlight: The Section 962 Election","QorusEventTitle":"","Summary":"

In case you missed it's release right before the President's Day holiday weekend, our International Tax Group addressed an election under Section 962 available to individual U.S. shareholders of certain foreign corporations to be taxed as a C corporation, which before tax reform was a rarely utilized and often forgotten tool that has recently been thrust into the spotlight due to its potential benefits. The rise in popularity of the Section 962 election Smith v. Commissioner, an unfavorable ruling for U.S. shareholders receiving distributions of foreign earnings subject to a Section 962 [...]Read more

The post From Obscurity to Spotlight: The Section 962 Election appeared first on Alston & Bird Tax Blog.

\n","Source":"Tax Blog","SourceUrl":"https://www.alstontax.com/?p=1808","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/02/from-obscurity-to-spotlight-the-section-962-electi","Title":"From Obscurity to Spotlight: The Section 962 Election","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":false,"Url":"https://www.alston.com/en/insights/publications/2020/02/from-obscurity-to-spotlight-the-section-962-electi","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":true},{"ID":"4ea6270b-7acb-4c10-990c-9730cb8daa93","Category":"Blog Posts|Tax Blog","DisplayDate":"February 14, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Taxpayer Win on Retroactivity: An Important Step for New York Tax Law","QorusEventTitle":"","Summary":"

Earlier this week, our State & Local Tax Team examined the New York Appellate Division’s rejection of the state’s attempt to retroactively unwind already-claimed taxed credits after a New York court invalidates the state’s retroactive application of tax legislation as violating the Due Process Clause. Applying New York’s three-factor standard to determine whether a retroactive tax law is constitutional Comparing a taxpayer-friendly outcome to a taxpayer defeat It all comes down to how and why Read the full advisory here. [...]Read more

The post Taxpayer Win on Retroactivity: An Important Step for New York Tax Law appeared first on Alston & Bird Tax Blog.

\n","Source":"Tax Blog","SourceUrl":"https://www.alstontax.com/?p=1806","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/02/taxpayer-win-on-retroactivity-an-important-step-fo","Title":"Taxpayer Win on Retroactivity: An Important Step for New York Tax Law","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":false,"Url":"https://www.alston.com/en/insights/publications/2020/02/taxpayer-win-on-retroactivity-an-important-step-fo","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":true},{"ID":"1b8b4873-bde1-48d4-b11a-ce1505f4832f","Category":"Advisories|International Tax Advisory","DisplayDate":"February 14, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"International Tax Advisory: From Obscurity to Spotlight: The Section 962 Election","QorusEventTitle":"","Summary":"Our International Tax Group addresses an election under Section 962 available to individual U.S. shareholders of certain foreign corporations to be taxed as a C corporation, which before tax reform was a rarely utilized and often forgotten tool that has recently been thrust into the spotlight due to its potential benefits.
","Source":"","SourceUrl":"/-/media/files/insights/publications/2020/02/the-section-962-election.pdf","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/02/the-section-962-election","Title":"International Tax Advisory: From Obscurity to Spotlight: The Section 962 Election","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":true,"Url":"https://www.alston.com/en/insights/publications/2020/02/the-section-962-election","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"71c2d69e-54b8-467e-9bc0-ab210b311ea6","Category":"Blog Posts|Tax Blog","DisplayDate":"February 3, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Bonus Depreciation","QorusEventTitle":"","Summary":"

Our Federal Tax Group points out that for every upside, there’s a downside, even for bonus depreciation. We consider unexpected avenues to explore under proposed regulations. Investment bankers aren’t impressed The bird-in-the-hand benefit The proposed regulation’s main topic of interest Read the full advisory here. [...]Read more

The post Bonus Depreciation appeared first on Alston & Bird Tax Blog.

\n","Source":"Tax Blog","SourceUrl":"https://www.alstontax.com/?p=1804","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/02/bonus-depreciation","Title":"Bonus Depreciation","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":false,"Url":"https://www.alston.com/en/insights/publications/2020/02/bonus-depreciation","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":true},{"ID":"6c9e897d-b172-4cbb-bbf7-1e23d0853d01","Category":"Advisories|Federal Tax Advisory","DisplayDate":"February 3, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Federal Tax Advisory: Bonus Depreciation","QorusEventTitle":"","Summary":"For every upside, there’s a downside, even for bonus depreciation. Our Federal Tax Group considers unexpected avenues to explore under proposed regulations.
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","Source":"","SourceUrl":"","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/01/taxpayer-takeaways-from-the-latest-beat-rules","Title":"“Taxpayer Takeaways from the Latest BEAT Rules,” Law360, January 28, 2020.","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":true,"Url":"https://www.alston.com/en/insights/publications/2020/01/taxpayer-takeaways-from-the-latest-beat-rules","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"60100f9e-9695-4d64-81bc-b0e1d3f845e8","Category":"Blog Posts|Tax Blog","DisplayDate":"January 17, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"The BEAT (Still) Goes On – New Final and Proposed BEAT Regulations","QorusEventTitle":"","Summary":"

Earlier this week, our International Tax Group analyzed some of the most interesting and significant provisions of the new Treasury and IRS regulations for the base erosion and anti-abuse tax. Clarifications about base erosion payments Clarifications about aggregate groups Election to waive deductions Read the full advisory here. [...]Read more

The post The BEAT (Still) Goes On – New Final and Proposed BEAT Regulations appeared first on Alston & Bird Tax Blog.

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