Tax regulations

A practical guide to movie production tax incentives

Donald Trump said “hedge fund guys are getting away with murder” when he called for ending a lucrative tax advantage for investment managers, but his published tax plan would give them an even bigger break.

A bipartisan group of lawmakers in both the House and Senate are asking the Internal Revenue Service and the Treasury Department to remove the barriers to providing tax-exempt refinancing options for student debt.

President Barack Obama said Congress should pass legislation to rebuild U.S. infrastructure, raise the minimum wage and crack down on money laundering and tax evasion, after his administration released a plan to make it harder for people to hide money in the U.S.

The Obama administration renewed its push Thursday to make it harder for people to hide money in the U.S., jumping on momentum created by the release of leaked Panama legal documents to pressure Congress on proposals that have been languishing for years.

The Internal Revenue Service has released temporary and proposed regulations implementing a new voluntary certification program for professional employer organizations, or PEOs.

The Internal Revenue Service is changing its procedures for resolving issues with corporate taxpayers through pre-filing agreements while also increasing the fees.

The Internal Revenue Service has released final and temporary regulations on the self-employment tax treatment of partners in a partnership that owns a disregarded entity and whether they can participate in employee benefit plans.

When Coca-Cola Enterprises Inc. announced a merger with two overseas counterparts last August, the Atlanta-based bottler of Coke drinks in Western Europe said the deal had nothing to do with cutting its corporate tax bills.

Free lectures, admission to athletic games and concerts, even shuttles to Trader Joe’s are some of the perks that neighbors of Princeton University get from New Jersey’s only Ivy League school.

Rebecca Newton-Clarke, a senior editor/author at Thomson Reuters’ Checkpoint, discusses in this video the corporate income tax implications of e-commerce and how to deal with the lack of guidance from most states on taxation of e-commerce transactions, including issues such as nexus and apportionment.

The Internal Revenue Service has issued inflation-adjusted deduction limits for health savings accounts next year.

Chevron Corp. used a shell company in a tax haven to escape hundreds of millions of dollars in Australian taxes, according to a 2015 court ruling. The subsidiary, which allowed Chevron to eliminate Australian taxes on $1.7 billion in profit earned there, wasn’t secreted away on a remote tropical island—it was set up in the very mundane locale where corporate secrecy was born: Delaware.

The Internal Revenue Service has released final regulations providing guidance to private foundations on program-related investments.

A senior Treasury Department official in charge of international tax policy is seeing a greater role being played by the Group of 20 finance ministers in setting the agenda for tax laws around the world.

Payroll tax credits, workforce training grants, infrastructure grants, property tax abatements and tax increment financing are just a few of the tools that state and local economic development groups have at their disposal to entice businesses to expand and invest in their communities.

The Senate Finance Committee has dropped a provision for regulating tax preparers from legislation that would curb identity theft and tax fraud.

Why would anyone spend $24 million to buy a 1 percent stake in the New York Yankees? Minority ownership seems like a lose-lose proposition: A lot of money for very little power. For wealthy sports fans, though, it’s cool—and can be one heck of a tax shelter.

European Union regulators sought to shame big global companies into paying their full tax bill by forcing them to publish how much they divert to offshore havens.

Escalating a 19-month regulatory assault against U.S. companies’ shifting their tax addresses offshore, President Barack Obama’s administration last week also went after companies that have always been overseas.