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New FIRPTA Reform: The Long-Awaited Game Changer for US Real Estate

USA - December 18 2015 On December 18, 2015, President Obama signed into law a bill that will significantly reform the Foreign Investment in Real Property Tax Act of 1980...

David F. Levy, Diana M. Lopo, Edward E. Gonzalez, David Polster, Victor Hollender.


IRS proposes regulations addressing profits interests, investment fund fee waiver arrangements

USA - August 4 2015 On July 23, 2015, the Internal Revenue Service (IRS) and the Treasury Department proposed regulations that address the tax treatment of certain...

Brian Krause.


FIRPTA reform opens door to increased foreign investment in US real estate

USA - April 30 2015 This afternoon, Reps. Kevin Brady (R-Texas) and Joseph Crowley (D-N.Y.) re-introduced in the House of Representatives a bill to significantly reform...

David F. Levy, Diana M. Lopo, Edward E. Gonzalez, Victor Hollender, Fred T. Goldberg, Jr..


Senate Finance Committee takes unanimous step toward FIRPTA reform

USA - February 12 2015 Yesterday, the Senate Finance Committee unanimously approved a significant reform to the Foreign Investment in Real Property Tax Act (FIRPTA). The...

David F. Levy, Diana M. Lopo, Edward E. Gonzalez, Sarah E. Ralph, David Polster.


FATCA finally takes effect, subject to transition rules

USA - January 27 2015 After several years of delays, the Foreign Account Tax Compliance Act (FATCA) finally took effect on July 1, 2014. Congress enacted FATCA as part of...

Roseann M. Cutrone, Brian D. Christiansen.