Joseph A. Goldman

Jones Day

Articles

Results 6 to 10 of 24


Deductibility of Fines and Penalties: New Guidance Leaves Key Questions Unanswered

USA - May 28 2020 Proposed IRS regulations clarify when fines and penalties are deductible but leave important issues unresolved. The U.S. Internal Revenue Service has…

Colleen E. Laduzinski, Edward T. Kennedy, Scott M. Levine

Warning: U.S. Tax Regulations Impact Completed Foreign Sales Retroactively and Domestic Partnerships

USA - June 25 2019 The Situation: On June 14, 2019, the IRS and U.S. Treasury released more than 500 pages of proposed, temporary, and final regulations…

Christopher Hanfling, Lori A. Hellkamp, Edward T. Kennedy

Blockchain and Tax: Navigating Uncertainty

USA - April 29 2019 Virtual currencies (often called cryptocurrencies) such as Bitcoin are perhaps blockchain's best-known application. As these and other…

Amie Colwell Breslow, Lori A. Hellkamp, Edward T. Kennedy, Mark W. Rasmussen

Proposed Treasury Regulations Provide Details on U.S. Tax Reform's Transition Tax

USA - August 16 2018 Just in time for tax return filing, much-needed guidance has been issued on the application of the transition tax on foreign subsidiaries' earnings…

Christopher Hanfling, Sean E. Jackowitz, Edward T. Kennedy

U.S. Tax Reform Denies Deductions for Confidential Sexual Harassment Settlements

USA - March 29 2018 The recently enacted tax reform bill includes a provision that significantly affects how employers settle sexual harassment claims. Section 13307 of…

Lori A. Hellkamp, Kiira J. Johal, Efrat R. Schulman, Amanda C. Sommerfeld