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The New Partnership Audit Rules Are Coming, Have You Checked Your Operating Agreement?
  • Dickinson Wright PLLC
  • USA
  • February 27 2017

At the end of 2015, the Bipartisan Budget Act of 2015, as amended (the "BBA"), was enacted into law, and will be effective for tax years beginning

U.S. Tax Reform - Border Adjustment Proposal: Current Status, and How Your Company May Be Affected
  • Hogan Lovells
  • USA
  • February 22 2017

On 24 June, 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a

US: Proposed “Border Adjustment Tax” could kill foreign IP holding companies
  • Hogan Lovells
  • USA
  • February 15 2017

With President Trump in the White House and a Republican majority in both the House and Senate, tax reform is once again high on the agenda. Several

Significance of the Partnership Representative Under the New Centralized Partnership Audit Regime
  • Dykema Gossett PLLC
  • USA
  • February 14 2017

The procedures relating to audits of entities taxed as partnerships (including many limited liability companies) have been almost completely revised

IRS Publishes Audit Techniques Guide for Golden Parachute Payments
  • Winston & Strawn LLP
  • USA
  • February 3 2017

In January 2017, the Internal Revenue Service made public its Golden Parachute Payments - Audit Techniques Guide for Large Businesses. The Guide is

Keeping Your Family Foundation in Compliance
  • Buchanan Ingersoll & Rooney PC
  • USA
  • February 1 2017

The 2016 election cycle made Front Page news of certain failures in compliance by both the Bill, Hillary & Chelsea Clinton Foundation and The Donald

Data Privacy and Security: A Practical Guide for In-House Counsel
  • Bryan Cave LLP
  • Canada, European Union, Global, USA
  • February 1 2017

Five years ago few legal departments were concerned with - let alone focused on - data privacy

Proposed Regulations on New Partnership Audit Rules
  • Squire Patton Boggs
  • USA
  • January 31 2017

Before the inauguration of President Trump and in advance of the winter meeting of the American Bar Association's Section of Taxation, the Treasury

UK Tax: When Partnership Is Not Partnership
  • Katten Muchin Rosenman LLP
  • United Kingdom, USA
  • January 30 2017

The recent decision of the First Tier Tribunal (FTT) in the unusual case of R. Ashton v HMRC 2016 UKFTT 727 serves as a useful

Federal Regulatory Freeze
  • Pierce Atwood LLP
  • USA
  • January 27 2017

On August 4, 2016, IRS issued a proposed regulations severely restricting the ability of donors to discount the value of intra-family transfers of