The Lexis Practice Advisor Journalâ„¢ Practical Guidance Backed by Leading Attorneys


Taxing Online Sales: Impact of the South Dakota v. Wayfair DecisionPosted on 09-12-2018

Includes Analysis by: Carolynn Kranz , Kranz & Associates PLLC Mark Muntean , Charles Swenson and Iris Kitamura , Kranz & Associates PLLC This article discusses the impact of the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. 1 and provides guidance related to... Read More

The Tax Cuts and Jobs Act: Insights and Planning Tips from Corporate/Business Portions of New Tax LawPosted on 02-28-2018

By: Jerred Blanchard Baker & McKenzie LLP Background On December 20, 2017, for the first time in 30 years, Congress passed major tax legislation in the form of the Tax Cuts and Jobs Act of 2017, Pub. Law No. 115-97 (Act), signed into law by President Donald J. Trump on December 22, 2017. The... Read More

A Briefing on Emerging Issues Impacting Transactional Practice - Fall 2016Posted on 09-13-2016

STUDY ON INJECTION WELL INDUCED EARTHQUAKES THE U.S. GEOLOGICAL SURVEY (USGS) RECENTLY released its short-term forecast for seismic activity. For the first time, it includes a discussion of “Induced Earthquakes.” The study, which comes after a significant hike in the incidence of earthquakes... Read More

Investing in U.S. Real Estate by Qualified Foreign Pension FundsPosted on 06-03-2016

By: Scott L. Semer , Torys LLP. FOR OVER 30 YEARS, NON-U.S. INDIVIDUALS AND ENTITIES who invest in U.S. real estate have been subject to tax both on operating income and gains realized upon exiting the investment. There have been limited exceptions, primarily for gains earned by shareholders holding... Read More

Challenges of Taxing the Sharing EconomyPosted on 11-25-2015

By: Jessica L. Kerner IN 2007, A HOTEL ROOM SHORTAGE IN SAN FRANCISCO prompted two roommates to create a website to rent out air mattresses in their apartment. Less than eight years later, the company they founded, Airbnb, has been valued at more than $25 billion. 1 The success of Airbnb is mirrored... Read More