OECD, USA - June 21 2021
On May 28, 2021, the US Department of the Treasury (Treasury) released the Fiscal Year (FY) 2022 budget and Green Book, which provides detailed…
Terence Healey, Alex Cheng-Yi Lee
USA - April 23 2021
The list of Internal Revenue Service (IRS) forms that can be digitally signed continues to grow. On August 28, 2020, the IRS issued a memorandum…
Andrew R. Roberson, Kevin Spencer
USA - September 16 2020
On September 1, 2020, the US Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released final regulations on the Base Erosion…
Keith Hagan, Jonathan Lockhart, David G. Noren
USA - July 24 2020
On July 9, 2020, the US Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released Final Regulations (Final Regulations) that…
Le Chen, Brian H. Jenn, Gregory M. Weigand
USA - May 20 2020
The final debt-equity regulations issued on May 13, 2020, finalize proposed section 385 regulations issued in 2016 without any substantive changes to…
Kristen E. Hazel, Alex Cheng-Yi Lee, John T. Lutz