Tag Archives: Taxation

To Conform, or Not? States Mull Options for Taxation under Tax Cuts & Jobs Act

States are reviewing and/or adopting new approaching to state taxation in light of the Tax Cuts and Jobs Act. Learn more about the impact, how states are responding and the importance of planning under the new tax landscape in our … Continue reading

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Section 280E and the Harsh Reality of Double Taxation

There is not too much to say about the Tax Court’s latest decision involving a marijuana company.  In Loughman v. Commissioner, T.C. Memo 2018-85, the operators of a Colorado marijuana dispensary argued that for a marijuana dispensary operating as an … Continue reading

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Article on Minority Discounts: The Alchemy in Estate and Gift Taxation

James R. Reptti published an Article entitled, Minority Discounts: The Alchemy in Estate and Gift Taxation, Wills, Trusts, & Estates Law eJournal (2018). Provided below is an abstract of the Article: A pernicious force is stalking the American economic landscape…. … Continue reading

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Foldvary on Land Rent Taxation

Fred E. Foldvary (Santa Clara – Department of Econ) has posted The Ultimate Tax Reform: Public Revenue from Land Rent on SSRN. Heres the abstract: An ideal public revenue policy respects a persons right to privacy, does not discourage work… … Continue reading

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Actual Taxation Required For Dividend Withholding Tax Relief Under EU Parent Subsidiary Directive, Tax Treaty

The Italian Supreme Court with its ruling n. 25264 of October 25, 2017 (Cassazione n. 25264 of 10-25-2017) held that actual payment of the corporate income tax in the parent company’s home jurisdiction is required for the parent company to … Continue reading

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