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Member Articles


New Year: New Taxes, New Rates and (Some) Taxpayer Relief

Contact: Farhad Aghdami & Maria S. Stefanis; Williams Mullen (North Carolina & Virginia, USA) On January 2, 2013, President Barack Obama signed The American Taxpayer Relief Act of 2012 that retains the Bush era tax ...

The American Taxpayer Relief Act: Disaster Averted…For Now

Contact: Berger Singerman (Florida, USA)  On January 1, 2013, Congress passed the American Taxpayer Relief Act (the “Act”) and less than twenty-four hours later, President Obama signed the bill into law which final ...

Uruguay - Tax information exchange agreement with Brazil.

Contact: Estudio Bergstein (Uruguay) On October 24, 2012 Uruguay entered into a Tax Information Exchange Agreement with Brazil (“the TIEA”). The TIEA is yet to be ratified by both Congresses in order to become effe ...

IRS Issues Guidance on Additional 0.9% Medicare Tax

Contact: Rob Browning; Spencer Fane Britt & Browne LLP (Missouri, USA) Effective January 1, 2013, married couples who file joint federal income tax returns will be subject to an additional 0.9% tax on their (joint) ...

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