- Posts by Kenneth S. Levinson
CounselKen focuses on worldwide tax planning, transaction structuring and a number of tax issues related to mergers and acquisitions, IP licensing, employee relocation, and international franchising. He has extensive experience ...
The Supreme Court accepted United States v. Bittner for certiorari on June 21, 2021, and the case will be argued on Tuesday, November 02, 2022.
If you are into Foreign Bank Account Reports (FBARs), your concern about penalties for failing to comply with those FinCEN 114 reporting rules just took an exciting, and perhaps fearsome, turn.
This week, we turn to international transactions that involve licenses or the provision or performance of e-commerce services.
The transfer or use of intangibles generally is a complicated area of taxation, and one that continues to evolve.
Last week, we reviewed the basics about captive insurance companies, nonadmitted insurance and the essence of the federal legislation known as the NRRA. This week, we examine what the states did to implement NRRA and how that affected, or may affect, insurance premiums paid to out-of-state captives.
We are seeing increased focus by state tax departments on nonadmitted insurance premium reporting, tax payments owed and auditing of captive insurance companies. This article is Part I of our primer on the application of the nonadmitted premium tax rules to purchases of insurance from out-of-state captives.
- Firm NewsFredrikson Hires Ann Rainhart as Chief Operating Officer
- Legal UpdateSEC Division of Examinations 2023 Exam Priorities
- Legal UpdateState Department Plans Pilot to Allow Visa Renewals in United States for H and L Workers
- Legal Update41K+ Individuals Denied Visas Under Trump-Era Travel Ban Can Reapply Without Paying a Fee