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Member Articles


Partnerships and LLCs Need to Revise Their Agreements to Address New Audit Procedures

In August 2018, the U.S. Department of the Treasury issued final Regulations concerning the qualifications, designation, authority, and resignation of the required Partnership Representative under the new Centralized Par ...

Wealth Transfer Tax Planning in the New Year

Authors: Barbara Lawrence and Katy Donlan At the end of 2017, the most significant federal tax legislation to take effect in over three decades was enacted. Federal guidance issued over the past year regarding that legi ...

Tax obligations for Spanish tax non-residents who own a property in Spain

In general, individuals who spend less than 183 days during the calendar year in Spain are considered Spanish Tax non-residents. Non-resident taxpayers in Spain are taxed on their income and assets from Spanish source on ...

The New B.C. Employer Health Tax

British Columbia Budget 2018 included the announcement of a new payroll tax called the Employer Health Tax (the “EHT”). Preliminary details were released over the summer, with additional details being released in rec ...

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