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Treasury suggests limiting definition of digital asset broker

USA - March 9 2022 Recent correspondence between a group of U.S. Senators and the Department of the Treasury appears to have eased the significant concerns expressed by…

Rebecca M. Balinskas, Anthony J. Carbone, Katherine Elaine Erbeznik

New Cryptocurrency Reporting Requirements

USA - December 21 2021 Through its recent passage of the Infrastructure Investment and JOBS Act (the “Act”), Congress resolved an open question regarding the extent to…

Rebecca M. Balinskas, Anthony J. Carbone, Katherine Elaine Erbeznik

AI trends for 2022 - The IRS will use increased budget resources to achieve a main objective

USA - December 9 2021 The IRS plans to audit the wealthiest corporate, partnership, and individual taxpayers to achieve some of its main objectives in 2022. In his recent…

Shane M. Shelley

The impending large partnership audits

USA - October 4 2021 In August, the Federal Bar Association Section on Taxation held an informative roundtable on the IRS’s new large partnership compliance or LPC…

Rebecca M. Balinskas

A general introduction to transfer pricing in USA

USA - July 16 2020 This article provides a general overview of the law and practice surrounding transfer pricing in USA, including broader taxation issues and the outlook for future developments.

Jessica S. Stern