Tax

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.

For hourly updates on the latest IRS and tax law news, be sure to follow our Tax Law Twitter feed, and sign up for complimentary e-news bulletins.

Custom text Title Organization Sort descending
Apr
6
2016
Build America Bonds, Crossover Refunding – Does It Really Have to Come to This? Squire Patton Boggs (US) LLP
May
9
2016
Tax-Writers Continue Examining Tax Reform Proposals as Administration and Regulators Focus on International Issues Squire Patton Boggs (US) LLP
Oct
8
2021
Transatlantic Trade | US and Europe – Week of October 4, 2021 Squire Patton Boggs (US) LLP
Jun
14
2016
Contingent Deferred Swaps: Sometimes Truth is Stranger than Fiction Squire Patton Boggs (US) LLP
Jul
14
2016
Welcome Tinkering in U.S. Internal Revenue Code Section 409A Proposed Regulations Squire Patton Boggs (US) LLP
Aug
12
2016
Less Is More: Further Consultation On Simplification Of Taxation Of Termination Payments In UK Squire Patton Boggs (US) LLP
Sep
15
2016
Try These WEIRD TRICKS to Split a Bond Issue Into Separate Portions Squire Patton Boggs (US) LLP
Apr
3
2017
Shake-Ups and Changes at the Tax-Exempt Bond Branch Squire Patton Boggs (US) LLP
May
23
2017
French Social Contribution Refund for Unvested Free Shares? Squire Patton Boggs (US) LLP
Jul
29
2017
Insights into the Facts & Circumstances Test for Private Business Use after Rev. Proc. 2017-13 Squire Patton Boggs (US) LLP
Feb
28
2023
Will Changes to the Option To Tax Regime Impact UK Insolvency Sales? Squire Patton Boggs (US) LLP
Nov
8
2017
Taking flight: taxation on receivership Squire Patton Boggs (US) LLP
Feb
5
2018
What does US tax reform mean for non-US institutional investors – and UK pension funds in particular? Squire Patton Boggs (US) LLP
Feb
13
2018
Further Fallout from the 2017 Tax Legislation – Beware of Reissuance of Bank-Held Tax-Exempt Obligations Squire Patton Boggs (US) LLP
Feb
21
2018
Tax Reform Creates “Opportunity Zones” – A New Tool for Economic Development, but States must Act Quickly Squire Patton Boggs (US) LLP
Jul
5
2023
Reforming Cost-Benefit Calculations under Circular A-4: Implications for Environmental Rulemaking Squire Patton Boggs (US) LLP
Jun
12
2018
A Richer Understanding of What’s Already Understood – Treasury Issues Proposed Regulations to Clarify the Meaning of “Investment-Type Property” in an Already Obvious Way Squire Patton Boggs (US) LLP
Mar
4
2019
IRS Rewrites the Internal Revenue Manual Section on Closing Agreements for Tax-Advantaged Bonds Squire Patton Boggs (US) LLP
May
2
2019
IRS Allows Multifamily Housing Bonds to Finance Projects with Group Preferences Squire Patton Boggs (US) LLP
May
13
2019
IRS Releases Helpful Private Letter Ruling for Calculating the Weighted Average Economic Life of Bond-Financed Property (but Mind the Footnote) Squire Patton Boggs (US) LLP
Oct
22
2019
Moving on from LIBOR Squire Patton Boggs (US) LLP
Mar
20
2020
US Policy Prognosis: The Legislative Response to COVID-19 Squire Patton Boggs (US) LLP
May
4
2020
Supreme Court to Review Split Sixth Circuit Decision on Judicial Review of Agency Guidance Squire Patton Boggs (US) LLP
Mar
2
2015
Supreme Court To Hear Oral Arguments On ACA Tax Subsidies; IRS Issues Guidance On Cadillac Tax, Publishes Health Insurance Providers Tax Regulations Squire Patton Boggs (US) LLP
May
26
2015
Upcoming Guidance From IRS on Management Fees and Partner-Employees Squire Patton Boggs (US) LLP
Jul
28
2015
Recently Announced Procedures for Auditing “Direct Pay” Bonds Squire Patton Boggs (US) LLP
Sep
28
2015
International Tax Reform May Still Be a Possibility; Treasury Focused on FATCA, PTPs Squire Patton Boggs (US) LLP
Oct
14
2015
IRS Voluntary Closing Agreement Program: As The Fake London Fog Ad Might Have Said – Let’s Talk About Exposure Squire Patton Boggs (US) LLP
Feb
10
2021
IRS Provides Guidance on Electronic Signatures to Form 8038 Squire Patton Boggs (US) LLP
Nov
12
2015
With a Little Help From My Friends (on how to treat Partnerships) Squire Patton Boggs (US) LLP
Feb
17
2016
The Allen Iverson Trilogy – A Postscript Squire Patton Boggs (US) LLP
Mar
18
2016
UK Budget Changes to Severance Payment Tax Treatment Squire Patton Boggs (US) LLP
Jun
23
2016
Advisory Committee Recommends Electronic 8038 Filing, More Targeted Enforcement to IRS Squire Patton Boggs (US) LLP
Aug
4
2016
Final Arbitrage Regulations Require “Look Through” to a Grantee’s Use of Bond Proceeds: A Big “So What?” Squire Patton Boggs (US) LLP
Dec
8
2016
What Happens When IRS and Issuer Agree to Disagree? Squire Patton Boggs (US) LLP
Apr
3
2017
Brady’s Border Adjustable Tax Battle; Trump Takes on Tax Reform Squire Patton Boggs (US) LLP
Apr
12
2017
NABL’s Model Issue Price Certificates – Some Observations Squire Patton Boggs (US) LLP
May
1
2017
Tax-Writers Huddle Up as Trump Releases Tax Principles Squire Patton Boggs (US) LLP
May
24
2017
When Should Issuer of Tax-Advantaged Bonds Use Hold-the-Offering-Price Method to Establish Issue Price of Bonds? Squire Patton Boggs (US) LLP
Sep
23
2017
The Path to Tax Reform: Without a Blueprint, Where Are We Headed? Squire Patton Boggs (US) LLP
Nov
1
2017
UK Supreme Court Judgment Shows Relationship Between National Courts and the European Court of Justice Squire Patton Boggs (US) LLP
Dec
4
2017
While You Were Sleeping . . . . The Senate Passed Its Version of the Tax Cuts and Jobs Act Squire Patton Boggs (US) LLP
Jan
24
2018
South Dakota Might Convince the Supreme Court to Dispense with the Quill Pen and Join the 21st Century Squire Patton Boggs (US) LLP
Apr
20
2023
Keep Your Paws Off My Positive Arbitrage Squire Patton Boggs (US) LLP
Apr
6
2018
Happy New Tax Year! Squire Patton Boggs (US) LLP
Aug
24
2023
White House Finalizes Long-awaited Build America, Buy America, (BABA) Guidance Squire Patton Boggs (US) LLP
Sep
14
2023
Vietnam Seeks Market Economy Status for Antidumping Squire Patton Boggs (US) LLP
Dec
19
2023
Administration Extensions: Key Considerations for UK Practitioners Squire Patton Boggs (US) LLP
Feb
20
2024
When does 10% PBU Really Mean 5% PBU? Squire Patton Boggs (US) LLP
Jan
25
2019
Audit Committees and Audit Quality: Guidance from IOSCO Squire Patton Boggs (US) LLP
 

NLR Logo

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up to receive our free e-Newsbulletins

 

Sign Up for e-NewsBulletins