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Proposed Regulations Address Deductibility of Business Interest Expense

USA - November 30 2018 Important guidance issued on the new 30 percent limitation on deductibility of business interest On November 26, 2018, the U.S. Treasury released…

Edward T. Kennedy, Lori A. Hellkamp, Richard M. Nugent.

Proposed Treasury Regulations Permit Foreign Subsidiary Credit Support for U.S. Multinational Financings

USA - November 1 2018 The proposed regulations, released October 31, 2018, generally provide tax-free treatment to a U.S. corporate parent of a controlled foreign…

Brett P. Barragate, Candace A. Ridgway, Colleen E. Laduzinski, Edward T. Kennedy.