SGR Law – The Overturning of DOMA has Broad Tax Implications

This interesting article came from Smith, Gambrell, and Russell, LLP:   “In a 5-4 decision issued this past Wednesday, the U.S. Supreme Court ruled that the Defense of Marriage Act (DOMA) is unconstitutional, paving the way for the federal recognition of same-sex marriages. Justice Anthony Kennedy, writing for the majority, said that the act wrote […]

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TAXLITIGATOR – Tax Court Holds IRS Acted Arbitrarily and Capriciously in Making Transfer Pricing Adjustments Against Amazon

Enjoy this interesting Taxlitigator Article: “On March 23, 2017, the Tax Court ruled against the IRS in its lengthy transfer pricing dispute with Amazon.com, Inc. (“Amazon U.S.”) overAmazon’s transfer pricing policies relating to intangible assets provided by Amazon U.S. to its European subsidiary in 2005 and 2006 that were required to operate Amazon’s European website […]

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STEP – BC Government Enacts New Exemption and Refunds For Foreign Entity Tax

The following article was provided to us by STEP: “On March 15, 2017, the BC Government issued Order In Council 152/17 (the “OIC”), which creates a retroactive exemption from the 15 percent Foreign Entity Tax (the “Tax“) for foreign nationals applying for permanent residency under BC’s Provincial Nominee Program, and provides refunds for certain purchasers who […]

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