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Caplin & Drysdale

Offices

  1. USA

    1. New York NY

      399 Park Avenue, New York NY 10022, USA T 1 212 319 7125 F 1 212 644 6755

    2. Washington DC

      One Thomas Circle North West, Suite 1100, Washington DC 20005, USA T 1 202 862 5000 F 1 202 429 3301 W

  1. Global netting: potential opportunities for corporate taxpayers

    Global, USA - May 10 2013

    Two recent judicial decisions addressing the so-called 'global netting' of interest in tax cases potentially offer corporate taxpayers new

  2. Foreign trusts: everything you wanted to know about the taxation of foreign trusts but were afraid to ask

    USA - October 28 2008

    The U.S. taxation of foreign trusts and trusts with foreign grantors was altered substantially by the Small Business Job Protection Act of 1996 (“1996 Small Business Act”) and the Taxpayer Relief Act of 1997 (“1997 TRA”

  3. Nuts and bolts of deficiency cases: from examination to the Tax Court

    USA - February 22 2013

    Internal Revenue Service (IRS) computer programs routinely locate disparities between amounts reported on a tax return and amounts reported to the

  4. Limiting treaty benefits: base erosion, intermediate owners, equivalent beneficiaries, and some latent policy questions

    USA - May 6 2010

    It may be time to take a fresh look at the Limitation on Benefits article in US income tax treaties

  5. Global netting: potential opportunities for corporate taxpayers

    USA - April 10 2013

    Two recent judicial decisions addressing the so-called "global netting" of interest in tax cases potentially offer corporate taxpayers new

See more articles

  1. Global netting: potential opportunities for corporate taxpayers

    Global, USA - May 10 2013

    Two recent judicial decisions addressing the so-called 'global netting' of interest in tax cases potentially offer corporate taxpayers new

  2. IRS finalizes program for pre-approval of 403(b) plan documents

    USA - April 24 2013

    On March 28, 2013, the IRS finalized the program for pre-approval of prototype and volume submitter 403(b) plan documents first announced in 2009.1

  3. New IRS programme for retroactive adoption of 403(b) plan documents

    USA - April 19 2013

    The Internal Revenue Service (IRS) recently released a Revenue Procedure setting down formal correction procedures for sponsors of 403(b) plans that

  4. Global netting: potential opportunities for corporate taxpayers

    USA - April 10 2013

    Two recent judicial decisions addressing the so-called "global netting" of interest in tax cases potentially offer corporate taxpayers new

  5. Amended MSRB rules G-37 and G-8 require enhanced disclosure

    USA - April 4 2013

    On April 1, 2013, the Securities and Exchange Commission (SEC) approved amendments to MSRB Rules G-37 and G-8 that require enhanced disclosure and

See more articles
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