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Member Articles


Marriage Ruling Means Significant Changes for Same-Sex Couples and Employers

Contact: Cohen & Company (Ohio, USA) On June 26, exactly two years since its decision in United States v. Windsor striking down part of the federal Defense of Marriage Act (DOMA), the U.S. Supreme Court issued another l ...

Franchise Tax Board Notice: Nonresident Withholding

Contact: Fineman West (Los Angeles, California, USA) The Franchise Tax Board recently rereleased an announcement about nonresident withholding. This rule applies to California services provided and when paying rent, roy ...

UK Tax Position on US LLCs

Contact: Mercer & Hole (London, England) In the USA tax transparent with members being taxed on profits arising and so being required to register under the USA tax system. In the UK taxed as a company with members ...

Surprise! New Rules Require Reporting of Debt Modifications

Author: Lee Zimet, CPA, J.D., LL.M, Berdon LLP (New York, New York, USA)Berdon tax principal Lee Zimet provides an in-depth analysis of new information reporting rules under section 6045B that require issuers to disclose ...

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