Wednesday, March 4, 2020

US: The Final Proposed Base Erosion and Anti-avoidance Tax Regulations: A Favorable Turn

The Treasury Department ("Treasury") and the Internal Revenue Service ("IRS") issued the highly anticipated final regulations (the "Final Regulations") implementing the base erosion and anti-avoidance tax (the "BEAT") on December 2, 2019. Treasury and the IRS simultaneously issued proposed regulations (the "Proposed Regulations" and with the Final Regulations, the "Regulations"). The Regulations resolve several areas of uncertainty in the statute in a taxpayer-favorable manner.

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Publisher: Global Compliance News
Date: 2020-03-04T20:00:02 08:00
Author: Stewart Lipeles
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In case you are keeping track:

Indexing the gas tax is still a tax hike on workers and families | TheHill

On top of car payments, insurance premiums, and routine maintenance, commuters pay every time they go to the pump – and a sizeable chunk of the cost is federal and state taxes.

In federal gas taxes alone, drivers pay 18.4 cents per gallon. But each state also imposes its own tax, which averages out to about 36.13 cents per gallon . In some states, it's more than twice the average. Combined, individuals pay an average of 54.53 cents in taxes per gallon every time they fill up their tanks. That's an additional $6 or more per tank for a typical driver.

Publisher: TheHill
Date: 2020-03-04T11:30:08-05:00
Author: Michael Lambert Opinion Contributor
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Council Post: Guide To Bitcoin Taxes In 2020

Crypto taxes have been in a regulatory gray area for a while. Regulatory authorities seem to have taken their time understanding the technical nature of crypto transactions, as a result of which regulations have often been inadequate or confusing.

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Crypto is a digital currency, and it's easy enough to treat it as a regular currency when you're filing taxes. However, it's crucial to remember that the IRS does not share this view. Per tax regulations in the United States, cryptocurrency is treated as property. This means all crypto transactions are treated as property transactions and are subject to capital gains tax. When you hold crypto for less than one year, it counts as short-term capital gains; otherwise, it's long-term capital

Publisher: Forbes
Date: 2020-03-04
Author: With authorities cracking down on crypto tax evasion it
Twitter: @forbes
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New Mexico renewable energy, solar tax credit bills signed into law | Energy News Network

SOLAR: New Mexico Gov. Michelle Lujan Grisham signs bills into law aiming to expand renewable energy in the state, including one reinstating the solar tax credit. (New Mexico Political Report)

CLIMATE: Washington Gov. Jay Inslee may no longer be a presidential candidate, but parts of his climate change program are influencing the Democratic Party’s climate report set to be released later this month. (Politico)

RENEWABLES: A new study says Arizona's renewable energy standards have boosted job creation, clean air, and water in addition to bringing solar power to the state. (Phoenix Business Journal)

Publisher: Energy News Network
Twitter: @energynews_US
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In case you are keeping track:

Co-ops Encouraged by Treasury Secretary's Commitment to Fixing 'Grain Glitch'

CHARLOTTE, N.C. (DTN) -- Leaders of the National Council of Farmer Cooperatives are optimistic IRS officials will adjust Section 199A(g) tax breaks after testimony this week from Treasury Secretary Steve Mnuchin.

Farmer cooperatives have been trying for more than two years to reestablish a tax deduction comparable to what they received before the 2017 tax law was passed. Last summer, the Treasury Department proposed rules that limited the Section 199A(g) deductions to patronage income, but the Treasury rule would eliminate cooperatives' ability to combine "non-patronage income" as part of the deduction calculation.

Publisher: DTN Progressive Farmer
Twitter: @dtnpf
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UK Rosenberg Law Offering Free Tax Prep | UKNow

LEXINGTON, Ky. (March 4, 2020) — The University of Kentucky J. David Rosenberg College of Law is once again offering free tax preparation through the Volunteer Income Tax Assistance (VITA) program, part of the Central Kentucky Economic Empowerment Project (CKEEP) led by United Way of the Bluegrass .

In partnership with the Internal Revenue Service, CKEEP and the VITA coalition provide free tax preparation services to low-income families and individuals, raise awareness about the Earned Income Tax Credit and help participants build assets.

Publisher: UKNow
Date: 2020-03-04T04:00:03-05:00
Twitter: @universityofky
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Hungary Founders at EU Court in Google Tax Spat

LUXEMBOURG (CN) – Backing Google in a tax dispute Tuesday, Europe's highest court chucked a $3.5 million fine related to advertising sales in Hungary.

The Court of Justice called Hungary's system of taxation “disproportionate and therefore unjustified" and found that it was incompatible with European Union law.

Hungary first fined Google 31,000 euros ($33,000) in 2015, after it introduced a progressive advertising tax system based on total advertising turnover the year before. The rates ranged from zero to 50%, depending on how much advertising revenue a company had made. Because resident and nonresident companies also faced different registration systems to pay the tax, the Irish-based Google alleged discrimination in proceedings before the central European nation's tax authority.

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Date: 2020-03-03T14:38:32 00:00
Twitter: @CourthouseNews
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In Spain, Soccer Transfers and 'Ghost Clubs' Collide in a Tax-Fraud Case - The New York Times

They were also, according to the Spanish authorities, the fruits of a multimillion-dollar money laundering and tax-evasion operation controlled by one of world soccer's most powerful soccer agents, which last month resulted in criminal indictments against the agent, Abdilgafar Fali Ramadani, and several of his associates.

According to the authorities, Ramadani was at the center of the scheme in which a group of agents connected to him were able to exploit lax regulations and hide millions of dollars in commissions by moving athletes through several so-called "ghost" clubs in Belgium, Serbia and Cyprus. By doing so, the authorities said, the agents avoided paying taxes on the payments they received for brokering the deals.

Date: 2020-03-04T20:20:06.000Z
Author: The Spanish authorities charged a powerful soccer agent and accused him of hiding millions of dollars in commissions as he worked in the player transfer market
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