Discover the latest global developments and planning opportunities to stay ahead of the curve at McDermott’s Tax Symposium 2024. Join us in Chicago for a full day of programming designed to equip corporate tax leaders with...more
5/2/2024
/ Acquisitions ,
Best Practices ,
Continuing Legal Education ,
Controlled Foreign Corporations ,
Corporate Taxes ,
Corporate Transparency Act ,
Cross-Border ,
Digital Advertising Tax ,
Digital Goods ,
Energy Tax Incentives ,
Events ,
Family Offices ,
Federal Taxes ,
Foreign Assets ,
Foreign Derived Intangible Income (FDII) ,
Foreign Tax Credits ,
Income Taxes ,
Internet Tax Freedom Act ,
IRS ,
Mergers ,
Multinationals ,
OECD ,
Passive Foreign Investment Company ,
Pillar 2 ,
Reorganizations ,
Research and Development ,
Tax Credits ,
Tax Legislation ,
Tax Liability ,
Tax Litigation ,
Tax Planning ,
Tax Reform ,
Tax Returns ,
Virtual Currency
INTRODUCTION TO US TAXATION OF NFTS -
Despite Non Fungible Token (NFT) sales hitting nearly US$21 billion by the end of 2021, making NFTs almost as valuable as the global art market, they are currently completely ignored...more
5/5/2022
/ Asset Management ,
Buyers ,
Charitable Donations ,
Corporate Taxes ,
Cross-Border ,
Donations ,
EU ,
Foreign Tax Credits ,
Germany ,
GILTI tax ,
Global Market ,
Income Taxes ,
International Tax Issues ,
Investment ,
IRS ,
Non-Fungible Tokens (NFTs) ,
Pay-for-Performance ,
Remote Working ,
Sellers ,
Trustees ,
U.S. Treasury ,
UK ,
Withholding Tax
Governments are starting to catch up with online businesses. Multinational clients that provide online advertising services, sell consumer data, or run online intermediary platforms should prepare themselves for the imminent...more
11/13/2019
/ Business Taxes ,
Data Protection ,
Digital Service Providers ,
Digital Services Tax ,
Double Taxation ,
Imports ,
Income Taxes ,
International Tax Issues ,
Jurisdiction ,
Online Advertisements ,
Online Marketplace ,
Online Platforms ,
Personal Data ,
Reimbursements ,
Retaliatory Tariffs ,
Search Engines ,
Social Media ,
Tax Planning
The French 3 Percent Distribution Tax: Claiming a Refund -
Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more
7/15/2015
/ Corporate Taxes ,
Dividends ,
Double Taxation ,
EU ,
France ,
Germany ,
HMRC ,
Income Taxes ,
Italy ,
Multinationals ,
Mutual Agreement Procedure ,
Required Documentation ,
Subsidiaries ,
Tax Avoidance ,
Tax Credits ,
Tax Penalties ,
Tax Refunds ,
Taxable Distributions ,
Transfer Pricing ,
Treaty on the Functioning of the European Union (TFEU) ,
UK