News & Analysis as of

Tax Amnesty

Bowditch & Dewey

Massachusetts Tax Amnesty Announced

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The Massachusetts Department of Revenue (DOR) recently announced a tax amnesty program for non-filers and those with outstanding tax liabilities. From November 1 to December 30, 2024, most penalties for eligible taxpayers who...more

Miles & Stockbridge P.C.

Massachusetts Announces Limited Tax Amnesty

The Commonwealth of Massachusetts will offer a limited tax amnesty for certain “eligible taxpayers” from Nov. 1 through Dec. 30. “Eligible taxpayers” can forward and bring their tax liabilities up to date and receive a...more

Jones Day

Brazilian Tax Amnesty Program Temporarily Mitigates Unfavorable Change to Tax Proceedings (UPDATED)

Jones Day on

In Short - The Background: Most Brazilian companies face tax underpayment assessments in light of a complicated tax regime. The Lula government is planning to significantly expand government expenditures and thus needs to...more

Kohrman Jackson & Krantz LLP

Ohio May Launch a Tax Amnesty Program

For the first time in 5 years, Ohio may initiate a Tax Amnesty program for taxpayers to resolve delinquent tax obligations. Under a bill, signed by Governor DeWine in January 2023, the Director of Budget and Management can...more

White & Case LLP

Law on Restructuring of Some Receivables

White & Case LLP on

A detailed new amnesty law, "The Law Relating to Restructuring of Tax and Some Other Receivables and Amendments to Certain Laws" (the "Law"), which is quite comprehensive and offers partial tax amnesty for to the period...more

Jones Day

Brazilian Tax Amnesty Program Temporarily Mitigates Unfavorable Change to Tax Proceedings

Jones Day on

In Short - The Background: Most Brazilian companies face tax underpayment assessments in light of a complicated tax regime. The Lula government is planning to significantly expand government expenditures and thus needs to...more

Freeman Law

The IRS’s Renewed Focus on Abusive Trust Arrangements

Freeman Law on

Taxpayers have long utilized trust arrangements for the transfer of wealth to beneficiaries or for the protection of assets from creditors.  Generally, there is nothing nefarious about these types of arrangements.  Rather,...more

Harris Beach PLLC

Connecticut Tax Amnesty Program Begins

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On November 1st, the Connecticut Department of Revenue Services (DRS) launched a tax amnesty program offering individuals and businesses the opportunity to pay back taxes at a reduced interest rate with no penalties. From...more

Harris Beach PLLC

Connecticut Budget Includes Several Tax Law Changes

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On June 23rd, Governor Lamont signed Connecticut’s state budget legislation into law. The budget does not contain any changes in income or sales tax rates but does contain several other tax-related increases, reductions and...more

Blank Rome LLP

Connecticut Enacts Budget Bill Extending Business Tax Surcharge, Delaying Capital Base Tax Phaseout, and Creating a Tax Amnesty...

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On June 23, 2021, Connecticut Governor Ned Lamont signed into law two budget bills comprising the state budget for the fiscal year 2022-2023 (the “Budget Bill”). H.B. 6689, S.B. 1202. The Budget Bill contained several...more

BakerHostetler

[Podcast] State Transfer Pricing Update: SITAS is Alive, APAs, and Tax Amnesty

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After a 4 1/2 year hiatus, the Multistate Tax Commission has met to revive the State Intercompany Transactions Advisory Service Committee (SITAS). Matt Hunsaker talks about the committee meeting and other recent happenings in...more

Freeman Law

Salt Alert Nevada Amnesty Program

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The Nevada Legislature has enacted a one-time tax amnesty program for qualified businesses or individuals doing business in Nevada. Benefits Of Amnesty - The program allows for penalty and interest to be waived on...more

Hogan Lovells

HMRC’s PDCF campaign continues – back to business

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HMRC have announced that it will be holding a webinar on Tuesday 6 October to provide an update on its Profit Diversion Compliance Facility (PDCF). The facility is a mechanism that multinational firms can use to settle...more

Hogan Lovells

When is a tax amnesty not an amnesty? HMRC’s Profit Diversion Compliance Facility

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What is the Profit Diversion Compliance Facility? What the PDCF does - The facility is a mechanism that multinational firms can use to settle potential tax liabilities for past years that remain open. It relates to...more

Davis Wright Tremaine LLP

Rare Washington State Tax Amnesty Opportunity – Expires November 30!

The Washington State Department of Revenue has opened a window for more remote businesses to take advantage of its Voluntary Disclosure Program. We encourage you to share this news with your tax or finance teams to consider...more

Saul Ewing LLP

Illinois Offering Amnesty on Delinquent Tax Debts

Saul Ewing LLP on

Illinois has enacted the Tax Delinquency Amnesty Act now in effect through November 15, 2019. This is an opportunity for taxpayers with delinquent Illinois taxes to pay the outstanding tax balances, and interest and penalties...more

McDermott Will & Emery

Illinois Amnesty Programs Now Underway

McDermott Will & Emery on

As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019. All taxes paid to the Illinois Department of Revenue for taxable periods ending after...more

A&O Shearman

Summer tax vibes - restructuring of tax obligations and amnesty for accessories bill enacted

A&O Shearman on

Taxpayers who do not qualify for rescheduling of taxes under existing legislation may apply for this procedure within 6 months from publication...more

Seyfarth Shaw LLP

New Illinois Law Eliminates Franchise Tax, Offers Tax Amnesty

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Illinois recently enacted legislation that offers significant benefits to delinquent taxpayers and corporations doing business in Illinois. The new legislation phases out the Illinois franchise tax over a four year period...more

McDermott Will & Emery

Illinois Fiscal Year 2020 Income and Franchise Tax Changes

McDermott Will & Emery on

The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session. Some of the changes are taxpayer friendly and others are not. Unlike the no-deal chaos of past...more

Akerman LLP - SALT Insights

New Jersey’s Tax Amnesty Is Underway

New Jersey’s Tax Amnesty, launched by the New Jersey Division of Taxation on November 15, 2018, is a limited-time opportunity for taxpayers to settle certain New Jersey tax obligations with reduced interest and abated...more

Cole Schotz

New Jersey Tax Amnesty: Still Time To Take Advantage Before January 15, 2019 Deadline

Cole Schotz on

The New Jersey Tax Amnesty Program applies to state tax liabilities for tax returns due on or after February 1, 2009 and prior to September 1, 2017. The program provides incentives for taxpayers who come forward and pay...more

Burr & Forman

IRS Releases New Guidance on Voluntary Tax Disclosures

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A bedrock of IRS administrative practice has been the voluntary disclosure. Where an individual or business has not filed tax returns or believes they may have criminal tax exposure for prior actions, IRS procedures have...more

Alston & Bird

Garden State Tax Amnesty in Full Bloom for Two Months

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New Jersey’s tax amnesty program might make the holiday season a little brighter for some taxpayers. Our State & Local Tax Group explains the program’s ins and outs and why the time to act is now for those seeking to take...more

Flaster Greenberg PC

New Jersey Tax Amnesty Provides an Opportunity to Stop Looking Over Your Shoulder

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Beginning November 15, 2018 and running until January 15, 2019 taxpayers in New Jersey who owe unpaid taxes of almost all types may pay amounts outstanding and avoid penalties and collection fees and will be subject to a...more

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