Tax Law at National Law Review

The National Law Review has articles from experts, detailing legal analysis of tax issues. We cover both personal tax-law implications, as well as tax legislation which impacts public and private businesses. In addition to covering these topics, The National Law Review also covers topics from estate planning to gift-deductions, tax-exempt bonds, and business succession planning. Additionally, NLR covers Proxy disclosures, new business organizations, transfer taxes, and other areas of tax law which are governed by the Internal Revenue Service (IRS).

The recently passed Tax Cuts and Jobs Act legislation has greatly impacted tax-law in the United States for the 2018 tax-filing year. In addition to covering issues like cross-border transactions, how individual tax rates will be affected, international implications, tax-treaty compliance, and foreign tax credit planning, The National Law Review also uploads various cases relating to the Internal Revenue Code (IRC).

Visitors to NLR can find articles on tax reform, tax incentives, like-kind exchanges, implications of mergers and acquisitions in the business-realm, and changes to the IRC, such as the personal-performance elimination under IRC 162(m). Both the private and public (small and large corporation) sector has greatly shifted after the HR-1 legislation was passed at the end of 2017.

Tax analysis for best practices on Estate Planning and Wealth transfer strategies are available on the site, including information on how to take advantage of estate planning strategies available under the TCJA. Information related to trusts and State and Local Tax, or SALT, is also covered. Additionally, readers can find articles on tax-related elements of mergers, sales and acquisitions, joint ventures, cross-border transactions, public-private partnerships, reorganizations and real estate transactions.

Date	Title	Organization
24 Sep	Changes to VAT and Early Termination Payments	Squire Patton Boggs (US) LLP
23 Sep	Lenders Should Not Report PPP Loan Forgiveness to IRS or to Borrowers	Greenberg Traurig, LLP
22 Sep	Rehiring Employees by End of 2020 Could Prevent Partial Plan Terminations	Faegre Drinker
22 Sep	Weekly IRS Roundup September 14 – September 18, 2020	McDermott Will & Emery
22 Sep	New Jersey Reconsiders Financial Transaction Tax	McDermott Will & Emery
21 Sep	Economic Substance Regulations in UAE: Changes and their impact	Bracewell LLP
21 Sep	Restructuring Governance and Operations May Reduce Risks for Politically Active Exempt Organizations	Godfrey & Kahn S.C.
21 Sep	The Annual Congressional Ritual on Expiring Provisions	Greenberg Traurig, LLP
19 Sep	2020 Candidate Tax Proposals	Womble Bond Dickinson (US) LLP
17 Sep	Re-Thinking Fringe Benefits for Your Newly-Remote Workforce? Do You Know Whether They’re Taxable? (The IRS Will…)	Foley & Lardner LLP
17 Sep	Dutch 2021 Tax Bill Presented	Greenberg Traurig, LLP
16 Sep	Government Releases Second Trance of Final Regulations on BEAT	McDermott Will & Emery
16 Sep	Selling Assets to Reduce Your Estate Tax Exposure - Act Before September 30	Steptoe & Johnson PLLC
16 Sep	IRS Issues Section 1061 Proposed Regulations	K&L Gates
15 Sep	To Defer or Not Defer? IRS Issues Guidance Temporarily Delaying the Collection of Social Security Taxes	Sheppard, Mullin, Richter & Hampton LLP
15 Sep	Wolf in Sheep’s Clothing: Bitclub Network Promoter Admits to Securities Fraud and Tax Offenses	Polsinelli PC
15 Sep	Final Section 468A Regulations Issued At Last	McDermott Will & Emery
14 Sep	IRS Issues Guidance on Trump’s Employee Payroll Tax Deferral Regime	Godfrey & Kahn S.C.
14 Sep	Luxembourg’s Teleworking Agreements with Neighboring Countries Remove Tax and Social Security Burdens During the COVID-19 Pandemic	Epstein Becker & Green, P.C.
13 Sep	IRS Loses Tax Court Fight Over Private Stock Donation; Donors and Charities Beware	Polsinelli PC
11 Sep	Do Not Forget the Importance of Gift Provisions in a Power of Attorney	Stark & Stark
9 Sep	Weekly IRS Roundup August 31 – September 4, 2020	McDermott Will & Emery
9 Sep	Tax Measures on San Francisco’s November 2020 Ballot	Greenberg Traurig, LLP
4 Sep	Guidance to Make Us Feel More SECURE	Jackson Lewis P.C.
4 Sep	Beltway Buzz, September 4, 2020	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
4 Sep	HMRC Updates its Guidance on the VAT Treatment of Early Termination Fees and Compensation Payments	Proskauer Rose LLP
4 Sep	Questions Remain After IRS Issues Initial Guidance on Temporary Deferral of Employee Payroll Tax Obligations	Epstein Becker & Green, P.C.
3 Sep	IRS Issues Guidance on Deferral of Certain Employee Payroll Taxes	Varnum LLP
3 Sep	Telecommuting and State Payroll Taxes: The Importance of Nexus During the COVID-19 Pandemic [PODCAST]	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
3 Sep	UK Tax Round Up: August 2020	Proskauer Rose LLP
2 Sep	Substantiating an FDII Deduction: Certain Deal-Related Considerations Raised by New Regulations	Faegre Drinker
2 Sep	COVID-19 von Briesen Task Force Resource: IRS Issues Guidance on the President's Payroll Tax Deferral	von Briesen & Roper, s.c.
2 Sep	IRS Issues Guidance on the President's Payroll Tax Deferral	von Briesen & Roper, s.c.
2 Sep	Weekly IRS Roundup August 24 – August 28, 2020	McDermott Will & Emery
2 Sep	As COVID-19 Economic Downturn Hits hard, the Mexican Government Tightens its Grip on all Revenue, and Looks to Target Maquiladoras / IMMEX Companies	Foley & Lardner LLP
1 Sep	COVID-19: IRS Releases Guidance on Employee Payroll Tax Deferral but Fails to Quell Concerns Over Implementation and Collection of Deferred Taxes	K&L Gates
1 Sep	COVID-19: IRS Releases Guidance on Employee Payroll Tax Deferral but Fails to Quell Concerns Over Implementation and Collection of Deferred Taxes	K&L Gates
1 Sep	IRS Offers Guidance on Implementing Elective Employee Social Security Tax Deferral	Dinsmore & Shohl LLP
1 Sep	Use It or Lose It? Plan Now for a Potential Reduction in Estate, Gift and GST Tax Exemptions	Faegre Drinker
31 Aug	IRS Provides Guidance on Presidential Payroll Tax Deferral	Bracewell LLP
31 Aug	The Payroll Tax Deferral Dilemma	Foley & Lardner LLP
31 Aug	Payroll Tax Deferral Update: Treasury Guidance Answers Certain Questions and Raises Others Only Days Before Start of Implementation	Faegre Drinker
31 Aug	IRS Guidance on the Payroll Tax Executive Order (US)	Squire Patton Boggs (US) LLP
30 Aug	IRS Notice on Presidential Order Deferring Payroll Tax Obligations Creates Additional Uncertainty	Jackson Lewis P.C.
28 Aug	3-Year Holding Period Rule for ‘Carried Interests' Addressed in IRS Proposed Regulations	Greenberg Traurig, LLP
28 Aug	California Voters to Decide Whether to Increase Property Taxes on Commercial and Industrial Properties	Greenberg Traurig, LLP
27 Aug	U.S. Organizations Doing Business in China Warned of Malware in Tax Software	Robinson & Cole LLP
26 Aug	Major South Carolina Appellate Decision on Property Tax Exemption	Womble Bond Dickinson (US) LLP
26 Aug	Weekly IRS Roundup August 17 – August 21, 2020	McDermott Will & Emery
25 Aug	Payroll Tax Deferral: Uncertainties Remain One Week Prior to Start of Applicable Period	Faegre Drinker