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FinCEN Seeks Guidance on Applying Corporate Transparency Act Reporting Obligations to Trusts and Estates

USA - January 10 2022 The Corporate Transparency Act (CTA), which requires corporations, limited liability companies and other similar entities to disclose beneficial…

Michael Silva

FinCEN Seeks Guidance on Applying Corporate Transparency Act Reporting Obligations to Trusts and Estates

USA - January 10 2022 The Corporate Transparency Act (CTA), which requires corporations, limited liability companies and other similar entities to disclose beneficial…

Gabriella Batista, Michael Silva

IRS Issues Final Regulations Concerning Withholding on Partnership Interest Transfers

USA - October 23 2020 Section 864(c)(8) generally provides that gain or loss derived by a nonresident individual or foreign corporation from the sale or…

Steven Hadjilogiou, Arianne R. Plasencia, Gregory M. Weigand

Globally (Not So) Mobile Employees: Taxation of Equity Awards in a COVID-19 World

USA - May 4 2020 The US tax rules governing the taxation of equity awards for globally mobile employees are complex and in some cases, uncertain. Among other things…

REGORY M. WEIGAND