Senator Stabenow’s alternative energy tax incentive measure fails to pass senate *

USA - March 19 2012
On March 13, an amendment to the “Moving Ahead for Progress in the 21st Century Act” (which is also known as the “Surface Transportation Act”) that would have reestablished and extended several tax incentives for alternative energy, failed to garner the required 60 votes for approval.

Co-authors: David Miller, Gregory K. Lawrence , Daniel Mulcahy.

New proposed and temporary regulations address U.S. withholding tax on cross-border equity derivatives *

USA - January 25 2012
On Thursday, January 19, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed and temporary regulations under section 871(m) of the Internal Revenue Code.

Co-authors: Jason D. Schwartz , David Miller, Daniel Mulcahy, Shlomo Boehm, Mark P. Howe .