Foreign pension funds potentially exempt from FIRPTA *

USA - April 11 2013
On April 10th, the White House issued the Administration's Fiscal Year 2014 Revenue Proposals. Contained in the infrastructure section is a proposed…

Co-authors: Elizabeth Brummett Behncke.

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Final FATCA regulations impact foreign oil and gas traders *

USA - February 26 2013
On January 28, 2013, the Treasury Department issued its final regulations under Sections 1471, et seq. Of the Internal Revenue Code of 1986, as…

Co-authors: Alexander W. Jones.

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IRS issues final FATCA regulations *

USA - January 19 2013
Yesterday, the Treasury Department issued final regulations under the Foreign Account Tax Compliance Act ("FATCA"). In general, the final regulations…

Co-authors: Alexander W. Jones, Elizabeth Brummett Behncke.

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Fiscal cliff deal side steps corporate tax reform *

USA - January 4 2013
In short, the New Year's Day fiscal cliff deal lacked any significant tax reform. The American Taxpayer Relief Act of 2012 (H.R.8) focused on personal…

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Treasury Department issues proposed regulations under FATCA and unveils bilateral agreements for partner countries with respect to financial account information exchange *

USA - February 21 2012
This update is a follow-up to our May 6, 2010 publication, HIRE Act of 2010 - Increases Need for International Tax Compliance, with respect to the new information reporting obligations for foreign financial institutions (FFI), including pooled investment vehicles.

Co-authors: Alexander W. Jones, Elizabeth McGinley, Cheri L. Hoff.

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