PBA Tax Mentorship Program Provides Link Between Classroom Concepts and the Real World
Temple Law student discusses the value she found in participating in the Philadelphia Bar Association tax mentorship program.
Tax
Making Tax Law Work: Improvisation and Forgotten Taxpayers in Partnership Tax
Professor Andrea Monroe explores the technical and cultural forces that have transformed substantive tax law for millions of taxpayers who struggle when filing their annual returns. Partnership tax offers a stark illustration of the fractures that have been caused by the normalization of complexity in tax law.
Philadelphia Bar Association Tax Section Launches Law Student Mentorship Program
Laurice I. Smith, a Temple Law alum and lawyer in the Philadelphia area, provides a write-up of the newly created Tax Mentorship Program, outlining past and future events along with the program’s expansion plans.
Extension of Energy Related Tax Incentives Boosts Renewable Energy Industry
Congress signaled bipartisan support for renewable energy investment in the Taxpayer Certainty and Disaster Relief Act (the Act) of 2020, part of the Consolidated Appropriations Act, 2021. Stradley Ronan Associate Andreas N. Andrews (LAW’14) published an article in Tax Notes and hosted a webcast with the Co-Chair of Stradley Ronan’s Environmental Group, Andrew Levine, about this development.
The Fate of the Biden Administration’s Corporate Tax Plan Lies Not With Congress, But With the International Community
The Biden Administration’s ambitious tax reform plan aims to eliminate the practice of profit shifting by U.S. multinationals. They will need the cooperation of the international community to succeed.
How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia
The U.S. Supreme Court is considering granting cert on a case that could impact Pennsylvania’s ability to collect income taxes from non-residents and the city of Philadelphia’s ability to continue to apply its “requirement of employment” rule for the city’s wage tax. The Court has asked the acting solicitor general to weigh in on New Hampshire v. Massachusetts, a case in which New Hampshire is challenging Massachusetts’ practice of taxing nonresidents who previously worked in-state but now work remotely from home in New Hampshire.
Philadelphia City Council Enacts Sweeping Changes to the Tax Abatement Program
On December 10, 2020, Philadelphia City Council passed three key pieces of legislation that impact real estate development citywide. All developers should be aware of the substance and timing of the three bills.
10-Q&A Episode 6: Interview with Mike Rios and Louis Couture, Temple Law Students and ABA Tax Section Competition Winners
Jon Shahar sits down with ABA Tax Section Competition Winners, Mike and Louis (LAW ‘21).
When S Corporations Should Elect Entity Treatment for GILTI Purposes
This article analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income (GILTI) regime.
Temple Launches New Center For Tax Law and Public Policy
Professor Alice Abreu outlines the purpose and mission of the newly formed Temple Law School Center for Tax Law and Public Policy.