20 October 2017
North America Tax News and Developments - October 2017
Author: North America Tax Practice
In this issue:
- Time for Tax Reform?
- Something's Fishy: Avrahami Provides Limited Guidance for Small Fry in Captive Insurance
- Outside of the Safe Harbor for Reverse Like-Kind Exchanges, the IRS Intends for Benefits and Burdens to Reign
- When Will Appeals Excuse Exam From an Appeals Conference? Who Knows.
- Grecian Magnesite Mining: Tax Court Chimes in on Rev. Rul. 91-32, and It’s Music to Taxpayers’ Ears
- IRS Actions in New Capital Fire were "Too Little Too Late"
- Updating Partnership Agreements for January 1, 2018 New Audit Rules
- Dutch Tax Reform: Reduction in Corporate Tax Rate and Abolishment of Dividend Tax
- “Subject To” Means “Actually Paid” for Virginia’s Addback Exception
- Florida’s Sourcing of Service Receipts - COP in Regulation, Market-Based in Application