Changes proposed to US tax reporting rules for “outbound” transfers *

USA - February 11 2013
On January 30, 2013, the US Treasury Department (IRS) proposed amendments to existing gain recognition agreement ("GRA") regulations that apply to US…

Co-authors: John L. Harrington, Rich Williams, Jeffrey S. Korenblatt.

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US issues final FATCA regulations *

USA - January 23 2013
On January 17, 2013, the US Treasury Department (IRS) released final regulations to implement the US reporting and withholding rules originally…

Co-authors: Jeffrey H. Koppele, John L. Harrington, Jerome Walker.

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Scuffling at the edge of the fiscal cliff *

USA - January 2 2013
On December 31, 2012, a host of tax and spending provisions were scheduled to expire. On January 2, 2013, substantial cuts to defense programs and to…

Co-authors: Mathew P. Lapinski, Michael Zolandz, John L. Harrington, Gary Goldberg .

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IRS updates FATCA guidance *

USA - October 26 2012
On October 24, 2012, the US Internal Revenue Service ("IRS") issued Announcement 2012-42 along with a table that summarizes certain Foreign Account Tax Compliance Act ("FATCA") due diligence deadlines.

Co-authors: Jeffrey H. Koppele, John L. Harrington, Jerome Walker.

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IRS clarifies and tightens new 'anti-inversion' regulations *

USA - June 13 2012
On June 7, 2012, the US Treasury Department (the "IRS") issued new regulations interpreting the US tax rules that apply to "expatriated entities."

Co-authors: John L. Harrington, Jeffrey S. Korenblatt.

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