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The coronavirus pandemic and associated state-mandated business closures may have exacerbated the problems of companies that were already in distress before the pandemic, and, unfortunately, may even have created these problems for otherwise healthy companies—even...

The Joint Chiefs of Global Tax Enforcement, consisting of the IRS’s Criminal Investigation unit, with representatives of the UK, Canada, Australia, and the Netherlands (known as the Joint Chiefs of Global Tax Enforcement or the J5) meets yearly...

Due to the expanded use of cloud computing and an increase in the amount of work being done from home, questions can arise about how these new practices can affect attorney-client privilege. Communications between attorney and client once took place in...

The Biden administration and top Congressional Democrats seek to raise revenue to finance the improvements and other non-infrastructure items in the president’s $2 trillion-plus infrastructure plan, the “American Jobs Plan.” To fund...

With the Biden administration seeking infrastructure legislation to help make America “greener,” energy tax credits (up to $400 billion in the current plan) are expected to play an important role in incenting private enterprise to comply....

Maryland recently enacted the nation’s first digital advertising tax, 2020 H.B. 732 , which creates an entirely new gross revenues tax on digital advertising. The law, as enacted, could face significant challenges based on concerns that its provisions...

With the potential for a partial overhaul of the international tax provisions of the Tax Cuts and Jobs Act, as evidenced by the Senate Finance Committee’s hearings held on March 25, 2021, now’s the time to evaluate your company’s advance...

The American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2, provides COBRA premium subsidies for 100% of the applicable COBRA premiums for eligible individuals for periods beginning on or after April 1, 2021, and ending September 30, 2021. The law...

Costing $1.9 trillion, with over $580 billion attributable to its tax provisions, the American Rescue Plan Act of 2021 (ARPA) is a sweeping piece of legislation attempting to jump-start the economy and relieve the economic suffering of individuals and...

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An S corporation can provide certain tax benefits that are unavailable to a C corporation. The relatively new qualified business income deduction, for instance, offers S corporation shareholders the ability to shelter up to 20% of their qualified business...

The economic and financial consequences of the ongoing COVID-19 crisis have forced some employers to furlough and lay off workers, resulting in record numbers of individuals claiming state unemployment benefits. As a result, an increasing number of employers...

Many states join in a slow and steady trend of adopting sin taxes to raise revenue. To start, a number of states have legalized the use of recreational marijuana and tax sales of the product as a means to generate substantial amounts of revenue. Cities...

The U.S. Supreme Court is deciding whether to review New Hampshire v. Massachusetts , a case that, if accepted, may decide if it’s constitutional for states to impose income tax on remote workers during the COVID-19 pandemic. The case involves nexus...

The Small Business Administration recently provided guidance on the restart of the Paycheck Protection Program (PPP) under the Consolidated Appropriations Act, 2021, including start dates and procedures, and issued two new interim final rules—one...

Final Section 162(m) regulations published in December 2020 are largely the same as the proposed regulations from the prior year; but some key variations exist. Read this four-step article from Crowell & Moring attorneys and learn how to mitigate...

Tax plays a critical role in many M&A transactions. Attaining the desired tax consequences is a significant consideration when planning and structuring an acquisition. This resource kit collects Practical Guidance that addresses tax considerations...

The Consolidated Appropriations Act, 2021, signed by President Trump on December 27, 2020 (Pub. L. No. 116-260), includes a number of tax provisions, many of them extenders. One of the most remarkable provisions is Congress’s decision, contrary...

Happy 2021! Looking back, we see that tax controversies continued in 2020 despite the pandemic. Plus, there were important tax developments in case law, through passage of the CARES Act and issuance of an abundance of regulations. The year 2020 also marked...

A number of Tax Cuts and Jobs Act (TCJA) provisions—including expensing short-life business expenses, expanded deduction limit for business interest expenses, immediate deduction of research, and experimentation costs—are set to expire after...

Today, Rishi Sunak, The Chancellor of the Exchequer, delivered the government’s first post-Brexit Budget with a promise to kick start a “decade of renewal” for Britain. Our Lexis®PSL experts have produced in-depth commentary, overnight...

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