Daniel Rowe

Partner

Green Hasson Janks invests in its people. The firm encourages its people to pursue their personal goals, and commits to making the firm the best place for a young professional to work.

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Daniel Rowe

Fun Facts

Favorite place in the world:

New York, New York

Favorite music/band/singer:

Stevie Wonder

Favorite movie or book of all time:

The Logic of Sub-chapter K

One word that best describes me:

Thoughtful

When I’m not working, you’ll catch me doing this:

Reading a book.

    The Business of Cannabis: Tax Planning for Cannabis Companies

    Originally published in Los Angeles Business Journal Now legal in 33 states (as well the District of Colombia, Guam and Puerto Rico), cannabis has seen a rise in the percentage of Americans favoring legalization with a majority now in support of ending prohibition. As the tide of public opinion shifts, state legalization has opened up significant economic opportunities. Experts predict that the legal cannabis industry will create hundreds of thousands of jobs in the next few years, and it […]

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      Major Provision in New Tax Laws

      In the past 12 months (starting late December 2017), we have seen perhaps the most significant changes to tax laws since the last major tax reform in 1986. These changes came from all three branches of the government. Congress passed the “Tax Cuts and Jobs Act of 2017” (“TCJA”) and the President signed it into law on Dec. 22, 2017. The TCJA contains several significant changes to the existing Internal Revenue Code. During 2018, the Treasury Department and the Internal Revenue Service (“IRS”) […]

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        Section 181 Film Production Tax Incentive

        In previous blog posts, we have written about federal and state tax incentives for the entertainment industry, including the Section 199 domestic production activities deduction (DPAD) and state film tax credits. Another significant federal tax incentive is the Section 181 treatment of certain qualified film, television and live theatrical productions, which will be discussed in this blog article. Since the mid-to-late 1990s, various participants in the U.S. film industry have become […]

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          Maximizing Section 199 Deductions for Entertainment Companies

          Over the past 10 years it has been well publicized that state tax incentives have been increasingly beneficial and lucrative for entertainment companies, often in the form of state film credits. We recently wrote about California’s credit changes in their attempt to remain competitive in attracting and retaining media-production activity. But what has sometimes been overlooked is the federal tax incentive afforded to media creators who operate in the United States. This incentive, known as the […]

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            Tax Considerations for Royalty Recipients

            When an artist, writer or musician receives royalty payments in exchange for the use of intellectual property, there are specific tax implications that should be considered. What are some of the implications and potential impacts for royalty recipients? Topics such as self-employment income, net investment income tax and advance royalties need to be considered. Self-Employment Income An individual’s net earnings derived from his or her trade or business are subject to self-employment tax, in […]

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