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On August 22, 2016, Portugal published Law Decree No. 47/2016 in the official gazette to introduce a new patent box incentive regime, in Article 50-A of the Income Tax Code (ITC), that follows the OECD BEPS Action 5 “modified nexus” approach. The measures will allow Portuguese taxpayers to benefit … Read More
The clock is ticking for one of Ohio’s poorest cities, East Cleveland, to come up with a proposal that would meet acceptable terms for a merger with nearby Cleveland. East Cleveland has been hemorrhaging funds for years due to a dramatic decline in population combined with lower average household income to support tax revenues for local services, ranging from trash collection … Read More
On the 24th of November in 2015, a Turkish Air Force F-16 warplane shot down a Russian aircraft because of a violation of Turkish airspace. Immediately after the downing of the Russian jet, the Russian government placed some embargos on Turkey and also called its citizens not to visit Turkey, including cancelling any existing trips already … Read More
On August 22, 2016, Treasury published a notice in the Federal Register seeking comments on IRS Form 8975 (Country-by-Country Report), which ultimate parent entities of U.S. multinational enterprise (MNE) groups will use for country-by-country (CbC) reporting purposes. Written comments are due by September 21, 2016. The notice says that “businesses or … Read More
In early August, Governor Charlie Baker signed into law legislation creating oversight on transportation ride sharing programs. The legislation also creates a Transportation Infrastructure Enhancement Trust Fund. This fund will be filled by a new $0.20 per ride surcharge imposed on “transportation network companies.” Transportation network companies are defined in the … Read More
As of August 15, 2016, you can now file South Carolina Business Personal Property on the new MyDORWAY Taxpayer Support System. South Carolina’s Department of Revenue will be mailing out letters containing important filing information – including your new file number – before your filing date. Going forward, you will now file using one return … Read More