Location Of Executives In Ireland – Personal Tax Implications And Incentives

Ireland has long been a leading location for international companies establishing a European base for their operations. Ireland’s pro-business record, skilled workforce, EU membership and effective and efficient tax system all contribute to the popularity of the country in attracting foreign direct investment. There are over 1,000 multinational companies with operations in Ireland covering a diverse range of sectors including pharma, technology and financial services.

One of the key issues for multinational companies establishing business […]

By |August 26th, 2016|

First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional

On August 24, 2016, the U.S. Court of Appeals for the First Circuit in Wal-Mart Puerto Rico, Inc. v. Juan C. Zaragoza-Gomez held that Puerto Rico’s corporate alternative minimum tax (the “AMT”) violated the dormant Commerce Clause and affirmed the district court’s injunction against enforcement of the AMT against Wal-Mart Puerto Rico, Inc. (“Wal-Mart PR”). The AMT is a tax equal to the amount (if any) by which a corporate taxpayer’s tentative minimum tax […]

By |August 24th, 2016|

Louisiana Enacts Various Tax Provisions During Second Special

In an effort to close an estimated $600 million deficit in the FY 2017 budget, Louisiana Governor John Bel Edwards called for the Louisiana legislature to hold a Second Special Session during June 2016. Governor Edwards signed the various bills from this most recent special session into law by June 28, 2016. The most significant corporate income tax amendments include the adoption of single sales factor apportionment for most taxpayers, the use of a […]

By |August 22nd, 2016|