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capital gains

Biden’s International Tax Proposals – No Longer a Long Shot After Democrats Win in Georgia

January 15, 2021 By Scott Harty and April McLeod

What does a (barely) Democratic Senate mean for Biden’s tax plans? Our International Tax Group discusses the President-elect’s broad proposals and how they could change the cross-border tax landscape. Raising the corporate and capital gain tax ratesDoubling the GILTI tax rateTax credits for repatriating manufacturing jobs to the U.S. Read the full advisory here. [...]Read more

Filed Under: International Tax Advisory Tagged With: capital gains, corporate tax, Georgia run off, GILTI, repatriating manufacturing jobs, Senate

Selling Contracts

December 2, 2019 By Jasper L. (Jack) Cummings, Jr.

If you think about it, franchises aren’t just fast food restaurants and auto parts stores within a specified area. Our Federal Tax Group reveals how nearly any contract to buy or sell goods or services can lead to favorable capital-gains treatment.

Defining “franchise” under Section 1253
Examples of franchise contracts
How limiting is the “specified area” requirement?

Read the full advisory here. [...]Read more

Filed Under: Federal Tax Advisory, Uncategorized Tagged With: capital gains, franchise, section 1253, specified area

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