
The U.S. Department of the Treasury recently issued proposed regulations (the Proposed Regulations) providing guidance on the ability of taxpayers to transfer by sale certain federal income tax credits derived from investments... Read more »

A frustrated reader asks, “Sir, I finally managed to file my ITR this time after several attempts. Why do we have to go through this exercise each year? Is it possible to... Read more »

CTA.JUDICIARY.GOV.PH/ THE Court of Tax Appeals (CTA) has stood by its decision to grant First Philippine Utilities Corp.’s refund claim worth P100.88 million representing its tax liabilities for the year 2012. In a 16-page... Read more »

[Editor’s Note: As we get closer to the end of the student loan holiday, you might soon need advice on how to get the lowest possible payments or whether loan forgiveness is... Read more »

The vast rooms of Palazzo Raggi, an 18th-century architectural jewel a stone’s throw away from Rome’s Spanish Steps, were once lived in by an illustrious noble family and a host of cardinals... Read more »

02 May 2023 Steptoe & Johnson To print this article, all you need is to be registered or login on Mondaq.com. Background The Corporate Alternative Minimum Tax (CAMT) was passed as part... Read more »

CERTAIN UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS The following is a general summary of certain U.S. federal income tax considerations applicable to a U.S. Holder (as defined below) arising from and relating... Read more »
Comments Question Tax Book Value Remittance Rule