Category Archives: Tax Regulations

Will the Loss of the Electric Vehicle Tax Credit Lead to the Demise of Tesla?

In a blog post written for the Delaware Journal of Corporate Law, DJCL Staff Member, Ryan Messina, discusses Tesla’s business challenges that result from a combination of the loss of the $7,500 electric vehicle tax credit, a civil investigation by the Securities and Exchange Commission, a shareholder derivative action alleging breach of the fiduciary duty of loyalty, and its mountain of long-term debt.  Time will tell how these challenges will impact Tesla as one of the world’s most innovative companies, in executing its goals and remaining viable.

Read Ryan’s post on the DJCL Blog.

The Tax Cut and Jobs Act: What It Means for Business

In a blog post written for the Delaware Journal of Corporate Law, DJCL Copy Editor and Schmutz Fellow, Joseph Farris, discusses the Congressional tax legislation, H.R. 1, also known as the Tax Cut and Jobs Act (“TCJA”), signed into law by President Trump in December 2017, and how it affects various businesses—regardless of whether they are a nonprofit, partnership, corporation, or LLC.

Read Joseph’s post on the DJCL Blog.

The Impact of Obergefell on Employee Benefits in Delaware

On June 26, 2015, the landmark U.S. Supreme Court case Obergefell legalized same-sex marriage, but the impact of the decision on businesses and employee benefits has yet to be fully understood. In a blog post written for the Delaware Journal of Corporate Law, 3L Liz Miosi analyzes the implications of Obergefell on two Delaware businesses and how the decision will likely impact their employee benefits plans.


Affordable Care Act Creates Incentives for Small Businesses to Provide Health Benefits

In a blog post for the Delaware Journal of Corporate Law, DJCL Staff Member Samantha Darrow Osborne discusses how the Affordable Care Act’s recent substantial increase in individual penalties has created an incentive for small businesses to partake in offering health benefits to their employees.  She argues that small businesses that offer coverage will receive tax advantages and a generous tax credit, and will attract and retain more qualified employees.


Considerations in Implementing Country-by-Country Reporting

The OECD’s final BEPS report proposes country-by-country reporting to increase transparency with transfer pricing.  In a blog post for the Delaware Journal of Corporate Law, DJCL Staff Member John Brady explains that country-by-country reporting leaves some unanswered questions about how these reports will be exchanged with foreign jurisdictions while maintaining adequate protections to safeguard this information.  He argues that the U.S. should implement an objective privacy standard with specific safeguards prior to implementing information exchanges.