For example, the spouse of an employee covered by a family health insurance plan will eventually lose the option to continue benefits under the plan, and neither spouse will be entitled to joint filing status with the IRS or
state taxation authorities.
Not exact matches
Among the important factors that could cause Rio Tinto's actual results, performance or achievements to differ materially from those in the forward - looking statements include, among others, levels of actual production during any period, levels of demand and market prices, the ability to produce and transport products profitably, the impact of foreign currency exchange rates on market prices and operating costs, operational problems, political uncertainty and economic conditions in relevant areas of the world, the actions of competitors, activities by governmental
authorities such as changes in
taxation or regulation and such other risk factors identified in Rio Tinto's most recent Annual Report on Form 20 - F filed with the United
States Securities and Exchange Commission (the «SEC») or Form 6 - Ks furnished to the SEC.
Jared's tax practice focuses on representing taxpayers in federal and
state taxation audit and controversy matters before
state taxing
authorities and the Internal Revenue Service.
The Court noted that Article 13 (e) enables Member
States to restrict (amongst others) the Article 10 right when necessary to safeguard «an important economic or financial interest of a Member
State» including
taxation matters, while Article 13 (f) provides such an exemption for «monitoring, inspection or regulatory function» connected with the exercise of such
authority.
Sifto and its American parent then applied to the Canadian Competent
Authority (CCA) and the United
States Competent
Authority (USCA) for relief from double
taxation under the Convention.
She is experienced in multistate
taxation issues, including income, franchise, sales and use, and property taxes, and regularly assists companies with administrative protest issues before
state tax authorities, including the State Board of Equaliza
state tax
authorities, including the
State Board of Equaliza
State Board of Equalization.
Advised wine industry association regarding provision in California's Constitution granting exclusive
authority to the
State, as opposed to local governments, with respect to certain kinds of regulation and
taxation of the beverage alcohol industry.
There is also the potential for double
taxation of
state, county or local taxing
authorities such as transfer taxes, property taxes due to incorrect or premature reassessment when either the relinquished or the replacement property is conveyed to the Exchange Accommodation Titleholder and then transferred to the buyer («Exchange First») or to the Investor («Exchange Last»).