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regarding the allocation of partnership…<a href="/legalnews/final-regulations-issued-on-allocation-8234193/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>2/13/2025</time> / Business Organizations, Commercial Law & Contracts, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/summary-of-tax-proposals-in-leaked-4020491/">Summary of Tax Proposals in Leaked Document Detailing Policy Proposals</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On January 17, 2025, news sources reported that Republican members of Congress circulated a detailed list of legislative policy options, including tax proposals. This blog post summarizes some of the tax proposals and…<a href="/legalnews/summary-of-tax-proposals-in-leaked-4020491/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>2/13/2025</time> / Business Organizations, Elections & Politics, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/bluecrest-the-court-of-appeal-considers-5186958/">BlueCrest – the Court of Appeal considers Condition B of the salaried members rules</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">The Court of Appeal has remitted the case of BlueCrest Capital Management (UK) LLP (BlueCrest) v HMRC back to the First-tier Tribunal (FTT) regarding the application of the UK’s salaried members rules (the Rules) to certain…<a href="/legalnews/bluecrest-the-court-of-appeal-considers-5186958/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>1/29/2025</time> / Business Organizations, Finance & Banking, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/tax-proposals-potentially-being-8768671/">Tax Proposals Potentially Being Considered by the U.S. House Budget Committee in Reconciliation</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On January 17, 2025, multiple news outlets and other sources reported the existence of a memorandum circulated by the U.S. House of Representatives Budget Committee to the House Republican Caucus (the “Memorandum”) containing an…<a href="/legalnews/tax-proposals-potentially-being-8768671/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>1/28/2025</time> / Business Organizations, International Law & Trade, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/trump-administration-disavows-the-oecd-8133046/">Trump Administration Disavows the OECD Global Tax Deal</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On January 20, 2025, the White House issued a memorandum (the “Memorandum”), announcing that the “Organization for Economic Co-operation and Development (OECD) Global Tax Deal” (the “Global Tax Deal”) has “no force or effect in…<a href="/legalnews/trump-administration-disavows-the-oecd-8133046/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>1/23/2025</time> / Administrative Law, International Law & Trade, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/tax-court-reaffirmed-soroban-s-holding-8433172/">Tax Court Reaffirmed Soroban’s Holding that Active Limited Partners of State Law Limited Partnerships May Be Subject to Self-Employment Tax</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On December 23, 2024, in Denham Capital Management LP v. Commissioner (T.C. Memo. 2024-114), the Tax Court reaffirmed its earlier ruling in Soroban Capital Partners LP v. Commissioner (161 T.C. No. 12.) that active limited…<a href="/legalnews/tax-court-reaffirmed-soroban-s-holding-8433172/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>1/3/2025</time> / Business Organizations, Civil Procedure, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/post-election-expect-tax-legislation-4726290/">Post Election – Expect Tax Legislation</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">With clear Republican victories in the White House and the Senate, and a very slim majority for either side in the House of Representatives, we can expect tax legislation in the coming year. It is expected that the President…<a href="/legalnews/post-election-expect-tax-legislation-4726290/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>11/13/2024</time> / Business Organizations, Elections & Politics, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/taxing-carried-interest-in-the-uk-the-6120431/">Taxing carried interest in the UK: the new regime announced in the Labour government’s Autumn Budget 2024</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On Wednesday 30 October 2024, the UK government announced changes to the UK taxation of carried interest as part of the 2024 Autumn Budget. Changes were expected following statements made by the Labour Party in the run up to…<a href="/legalnews/taxing-carried-interest-in-the-uk-the-6120431/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>11/12/2024</time> / Business Organizations, Finance & Banking, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/increase-in-tax-audits-of-use-of-6922661/">Increase in Tax Audits of Use of Private Aircraft, a/k/a “Corporate Jets”</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">The IRS has announced a new audit campaign targeted at the use of private aircraft, a/k/a “corporate jets”. This has been an intensifying area of focus by the IRS over the last few years as a result of recently-increased tax…<a href="/legalnews/increase-in-tax-audits-of-use-of-6922661/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>10/29/2024</time> / Business Organizations, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/no-money-no-problem-recent-irs-5713606/">No Money? No Problem: Recent IRS Favorable Guidance Regarding a REIT’s First Year</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On October 4, 2024, the Internal Revenue Service (the “IRS”) released Private Letter Ruling 202440007, which concluded that the lack of income and assets in the first taxable year of an entity that had elected to be treated as a…<a href="/legalnews/no-money-no-problem-recent-irs-5713606/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>10/11/2024</time> / Business Organizations, Real Estate - Commercial, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/california-ftb-releases-updated-4482484/">California FTB Releases Updated Proposed Regulations on Market-Based Sourcing Rules – Implications for Asset Managers</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On September 13, 2024, California’s Franchise Tax Board (“FTB”) released updated proposed regulations (“Draft Regulations”), which would amend the rules regarding market-based sourcing for sales other than sales of tangible…<a href="/legalnews/california-ftb-releases-updated-4482484/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>9/23/2024</time> / Business Organizations, Finance & Banking, Franchise Law, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/the-irs-and-senator-warren-raise-5070121/">The IRS and Senator Warren Raise Concerns about Lodging and Health Care REITs</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On September 3, 2024, Senator Elizabeth Warren (D-MA) sent a letter to the Internal Revenue Service (the “IRS”) urging it to “increase enforcement scrutiny of REITs, especially large health and hospitality REITs that may be…<a href="/legalnews/the-irs-and-senator-warren-raise-5070121/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>9/20/2024</time> / Business Organizations, Real Estate - Commercial, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/california-franchise-tax-board-ftb-to-2764152/">California Franchise Tax Board (FTB) to Apply Market-Based Sourcing Rules to Nonresident Directors of California Based Corporations</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On Monday, September 9, 2024, the California FTB approved proposed amendments to California’s personal income tax code. This proposed rule would impose California income tax on non-resident/non-employee corporate directors…<a href="/legalnews/california-franchise-tax-board-ftb-to-2764152/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>9/12/2024</time> / Business Organizations, Franchise Law, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/proposed-regulations-issued-on-9041761/">Proposed Regulations Issued on Reporting Obligations for Basket Contract Transactions</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">On July 12, 2024, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations that would classify “basket contract transactions”, which are derivatives (i) with a term of…<a href="/legalnews/proposed-regulations-issued-on-9041761/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>8/22/2024</time> / Business Organizations, Commercial Law & Contracts, Finance & Banking, Taxation </div> </div> <div class="bb b--black-10 pv4"> <h2 class="f4"><a onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'article-heading-link');" href="/legalnews/uk-government-consults-on-taxation-of-1352220/">UK government consults on taxation of carried interest</a></h2> <div class="f5 mid-gray mv2 lh-copy georgia">The newly elected UK Labour government published its call for evidence (see link here) on the taxation of carried interest on Monday 29 July 2024. This consultation by HM Treasury, cautiously anticipated following statements…<a href="/legalnews/uk-government-consults-on-taxation-of-1352220/" class="read_more" onclick="ga('send', 'event', 'profile-firm', 'publication-tab', 'more-link');">more</a></div> <div class="sm gray mt3"> <time pubdate>7/31/2024</time> / Finance & Banking, Taxation </div> </div> </div> <!-- document list --> </div><!--end bg-white--> </div> <!--/LEGAL UPDATES PANEL--> <!-- Events Panel --> <!--AWARDS PANEL--> <!--END AWARDS PANEL--> <!-- pagination --> <div class="bg-white pa3"> <div id="trPagerStrip" class="bg-light-gray pagination-bar sm media"> <div class="img x_item pagination-left-col"> <div class="marg-00x5 page-item-align">Showing 1-15 of 225 Results</div> <div class="marg-00x5 page-item-align">/</div> <div class="marg-00x5"> View per page <select name="lstPageSize" onchange="Pagination_OnChange();setTimeout('__doPostBack(\'lstPageSize\',\'\')', 0)" id="lstPageSize" class="pagingDropdown" style="vertical-align:middle"> <option selected="selected" value="15">15</option> <option value="25">25</option> <option value="50">50</option> </select> </div> </div> <div class="bd x_item_reverse pagination-right-col cf"> <div class="page-item-align"> <img id="loadingTop2" name="loadingTop2" src="/img/loadingSM.gif" alt="WORKING..." style="visibility:hidden;" /> </div> <div class="marg-00x5"> Page: <select name="lstPages" onchange="Pagination_OnChange();setTimeout('__doPostBack(\'lstPages\',\'\')', 0)" id="lstPages" style="vertical-align:middle"> <option selected="selected" value="1">1</option> <option value="2">2</option> <option value="3">3</option> <option value="4">4</option> <option value="5">5</option> <option value="6">6</option> <option value="7">7</option> <option value="8">8</option> <option value="9">9</option> <option value="10">10</option> <option value="11">11</option> <option value="12">12</option> <option value="13">13</option> <option value="14">14</option> <option value="15">15</option> </select> of <span id="lblTotalPages">15</span> </div> <div class="page-item-align"> <img id="loadingTop1" name="loadingTop1" src="/img/loadingSM.gif" alt="WORKING..." style="visibility:hidden;" /> </div> </div> </div> </div> <!--end pagination--> </span> <!-- END TABS UpdatePanel --> <div class="mt3 sm gray"> <em>This profile may constitute attorney advertising. 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