Tuesday, April 28, 2020

Citing pandemic, coal lobby seeks lower tax for black-lung care - Roll Call

That letter delivered in March was part of the mining industry's efforts to cut its expenses, partly by tying its troubles to the pandemic.

That spending was up from the $255,000 the group spent the last three months of 2019, although slightly below the $330,000 in the first quarter last year.

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Because the group lobbied on several issues, and did not comment on its lobbying activity, it's difficult to know exactly how much was directly spent on the black-lung issue.

Publisher: Roll Call
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Quite a lot has been going on:

Medpace Holdings, Inc. Reports First Quarter 2020 Results - Odessa American: Business

Medpace Holdings, Inc. (Nasdaq: MEDP) ("Medpace") today announced financial results for the first quarter ended March 31, 2020.

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Revenue for the three months ended March 31, 2020 increased 15.0% to $230.9 million, compared to $200.7 million for the comparable prior-year period. On a constant currency organic basis, revenue for the first quarter of 2020 increased 15.2% compared to the first quarter of 2019.

Backlog as of March 31, 2020 grew 16.8% to $1.3 billion from $1.1 billion as of March 31, 2019. Net new business awards were $246.9 million, representing a net book-to-bill ratio of 1.07x for the first quarter of 2020, as compared to $248.7 million for the comparable prior-year period. The Company calculates the net book-to-bill ratio by dividing net new business awards by revenue.

Publisher: Odessa American
Date: FC78D2861106382E17EA9DBADCE546CF
Twitter: @OdessaAmerican
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Relief for landlords: Land Tax Relief Package to help landlords come to the table - Lexology

The NSW State Government has now passed the  Retail and Other Commercial Leases (COVID-19) Regulation 2020  ( Regulations ), adopting the National Cabinet Mandatory Code of Conduct announced by the Federal Government earlier this month. The NSW Government has also announced a $440 million land tax relief package to be rolled out in conjunction with the new Regulations to assist commercial and residential landlords meet their obligations arising from the Regulations.

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INSIGHT: IRS Guidance on Carbon Capture Credits—A Welcome Step, But Threshold Questions Remain

Tax-equity investors will be intrigued by recent IRS guidance on carbon capture projects, but lingering threshold questions, including regarding the impact of the Covid-19 pandemic, must still be answered before these types of projects are likely to take off, say Hagai Zaifman, Michael Rodgers, and Brandon Dubov of White & Case.

Recently issued Internal Revenue Service Notice 2020-12 and Revenue Procedure 2020-12 (together, the "new guidance") provide long-anticipated, albeit incomplete, guidance regarding the tax credit for carbon oxide sequestration (the "carbon capture credit") under tax code Section 45Q. The new guidance generally tracks similar guidance previously issued by the IRS for wind and solar projects, with a few key differences, which are discussed below.

Twitter: @tax
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And here's another article:

Morningstar Publishes Global Study of Regulation and Taxation in the Fund Industry, Finding

The Netherlands , Sweden , and the United Kingdom earned Top grades in the second chapter of the Global Investor Experience Study; Australia , Canada , China , Japan , New Zealand , and the United States received Below Average grades

Morningstar gave Top grades to the Netherlands , Sweden , and the U.K., denoting these as the most investor-friendly markets in terms of regulation and taxation. Conversely, Morningstar assigned Below Average grades to Australia , Canada , China , Japan , New Zealand , and the U.S., as fund markets where the regulatory and tax schemes need to improve. Morningstar did not assign a Bottom grade to any market, as every market in the study provides basic protections for investors.

Twitter: @YahooFinance
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COVID-19: Distressed Debt and Tax - Part I - Lender and Debt Holder Considerations | K&L Gates

Generally, the original issue discount (“OID”) rules under the Internal Revenue Code of 1986, as amended (the “Code”), require debt holders to include in ordinary income OID as it accrues before the receipt of cash attributable to such income, regardless of the debt holder’s method of accounting.

The Code provides that cancellation of indebtedness is includible in gross income. When debt is restructured, cancellation of debt (“COD”) income may be triggered as a result of a deemed exchange of one debt obligation for a new debt obligation or as a result of a modification of an existing debt obligation (e.g., the partial write-off of principal that may result in a deduction to the lender may also result in COD income to the borrower).

Publisher: JD Supra
Twitter: @jdsupra
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TE Connectivity announces second quarter results for fiscal year 2020 | State | wfmz.com

SCHAFFHAUSEN, Switzerland , April 28, 2020 /PRNewswire/ -- TE Connectivity Ltd. (NYSE: TEL) today reported results for the fiscal second quarter ended March 27, 2020 .

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"The market environment we guided to last quarter changed dramatically, and I'm pleased that we still delivered sales in line with our guidance and adjusted earnings per share above our expectations," said TE Connectivity Chief Executive Officer Terrence Curtin . "Despite the impact of COVID-19, we were able to maintain adjusted operating margins above 16% due to the diversity of our portfolio, our global manufacturing strategy and our early execution of cost reduction actions.

Publisher: WFMZ.com
Author: TE Connectivity Ltd
Twitter: @69News
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'Close case' on innocent spouse law

Here are highlights of Judge Ilana D. Rovner’s opinion (with light editing and omissions not noted):

The Internal Revenue Code specifies that a husband and wife who file a joint tax return are jointly and severally liable for the taxes on their combined incomes. The so-called innocent spouse statute of the code, 26 U.S.C. Sec. 6015, provides potential avenues of relief to those spouses who would otherwise be held unfairly liable for tax obligations arising from jointly filed federal income tax returns.

Publisher: Chicago Daily Law Bulletin
Date: 2020-04-28T00:00:00 minus 06:00
Author: Steven P Garmisa
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