The Florida Bar

Florida Bar Journal

The Florida Bar Journal

Tax

South Dakota v. Wayfair: The Case That Changes Everything

Tax
Have you ever bought something on the internet? Did the seller charge you tax? If not, have you ever wondered…

Moving from New York to Florida: Perfecting Domicile

Tax
Recently, due in large part to the effective repeal of the state and local tax deduction (a/k/a the SALT deduction),1…

It’s in Your Interest: New §163(j)s Limitations on Business Interest Deductions

Tax
The Tax Cut and Jobs Act of 2017 made a plethora of changes to the Internal Revenue Code,1 some of…

Reasonable Answer Done the Wrong Way: Supreme Court Overturns Quill in South Dakota v. Wayfair, Inc.

Tax
The U.S. Supreme Court gave states a reason to celebrate and online retailers with shoppers alike, a reason to mourn…

International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context

Tax
The check-the-box election1 is an integral component of international tax and estate planning. A recurring and fundamental theme is that…

Get Your 20 Percent Deduction by Calling 1-800-888-199A

Tax
The 1,097-page Tax Cuts and Jobs Act1 was enacted on December 22, 2017. The IRS may issue guidance on some…

The Tax Cuts and Jobs Act: Still Waiting for That Postcard

Tax
The Tax Cuts and Jobs Act1 was signed into law by President Donald Trump on December 22, 2017. The act…

Bursting Bubbles: Evidentiary Presumptions in Personal Liability Assessments

Tax
One of the scariest things that can happen to a business owner in Florida is to receive a Notice of…

Post-Mortem Considerations with Foreign Grantor Trusts After H.R. 1, Tax Cuts and Jobs Acts

Tax
For years, U.S. tax practitioners who focus in the area of international taxation have helped multi-jurisdictional families establish foreign grantor…

An Introduction to the Complexities of Taxing Cross-Border Transfers of Digital Goods and Services

Tax
Today, many companies use the internet as a distribution channel to offer consumers a variety of digital goods and services.…