{"ResultCount":1045,"HasMoreResults":true,"GridData":[{"ID":"598cbea1-09cd-4264-b3e0-cf98e1d20e5d","Category":"Webinar","DisplayDate":"June 17, 2021","DisplayMonth":"Jun","DisplayDay":"17","Title":"State Treatment of Foreign Entities and/or Other Advanced Income Tax Issues","QorusEventTitle":"","Summary":"Clark Calhoun and Amy Nogid will present this webinar hosted by the Tax Executives Institute (TEI).","Source":"","SourceUrl":"","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/events/2021/06/foreign-entities-advanced-income-tax-issues","Title":"State Treatment of Foreign Entities and/or Other Advanced Income Tax Issues","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"e47e40af-b7c0-49af-902f-eb8741bc6463","HasContent":true,"Url":"https://www.alston.com/en/insights/events/2021/06/foreign-entities-advanced-income-tax-issues","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"af69854f-6541-4a02-b693-78ada147af21","Category":"Blog Posts|Tax Blog","DisplayDate":"June 16, 2021","DisplayMonth":null,"DisplayDay":null,"Title":"The Other Green Book: Treasury Explains Administration’s Tax Proposals","QorusEventTitle":"","Summary":"

With the release of its FY 2022 revenue proposals, the Biden Administration explains and refines some of the tax priorities raised on the campaign trail. Our International Tax Group reads the tea leaves to find the significant changes to the Tax Code the Administration won’t find easy to navigate through a Congress that features the slimmest of majorities. Major revisions to the Tax Cuts and Jobs Act of 2017Tighter rein on interest deductions and inversionsRepealing BEAT and FDII, creating a new SHIELD against base erosion Read the full advisory here. [...]Read more

The post The Other Green Book: Treasury Explains Administration’s Tax Proposals appeared first on Alston & Bird Tax Blog.

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Our Unclaimed Property Team reviews the report of the U.S. Supreme Court’s Special Master parsing the definitions of “money orders” and “similar instruments” and how those words decide if certain unclaimed property falls under federal common law or the federal Disposition of Abandoned Money Orders and Traveler’s Checks Act. The report is a master class in statutory constructionThe Special Master analyzed MoneyGram “official checks” to determine those meet three statutory conditions for an instrument to constitute a “similar instrument”This analytical framework may have broader [...]Read more

The post Supreme Court–Appointed Special Master Applies Place-of-Purchase Jurisdictional Rule to MoneyGram’s Unclaimed “Official Checks” appeared first on Alston & Bird Tax Blog.

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