Tax Law News and Insights

Enacted on March 27, the Coronavirus Aid, Relief, and Economic Security Act—or CARES Act—contains several important tax provisions for businesses and individuals. Notable business tax provisions include the creation of a new Employee Retention Credit, the delayed payment of certain employer payroll taxes, an increase in the Section 163(j) interest...

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Highlights The U.S. Tax Cuts and Jobs Act (the TCJA), which was enacted at the end of 2017, dramatically changed the U.S. cross-border tax regime, including many reforms that focus on multinational corporations. However, some lesser known TCJA provisions apply to foreign individuals. This Holland & Knight alert addresses a...

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Last year, Arizona filed a motion to the court seeking to file a complaint against California under the court's original and exclusive jurisdiction over controversies between states.1 Arizona contends California assesses and enforces its doing business tax (i.e., an $800 annual and minimum tax imposed on businesses doing business in the...

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