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“A New(ish) Chemical Excise Tax Effective July 2022”

USA - May 13 2022 After a more than 26 year hiatus, on July 1, 2022, the Superfund chemical Excise tax (the "Superfund Chemical Tax") will again become effective…

Aliza R Cinamon, Thomas Multari, Thomas J. Ruane

The Biden administration Proposes Changes to the taxation of real property

USA - May 11 2022 The Biden Administration has proposed to limit the gain that can be deferred under a like-kind exchange of real estate under section 1031 to $500…

Richard M Corn, Robert A. Friedman, Rita N. Halabi, Martin T Hamilton, David S. Miller, Stuart L Rosow

The Biden administration Proposes Changes to the taxation of cryptocurrency transactions

USA - May 5 2022 On March 28, 2022, the Biden Administration proposed certain very limited changes to the taxation of cryptocurrency transactions. The proposals do…

Robert A. Friedman, Rita N. Halabi, Martin T Hamilton, David S. Miller, Stuart L Rosow

The biden administration Proposes Changes to the U.S. international tax rules

OECD, USA - April 22 2022 Enact a 15% minimum “undertaxed profits rule” (a “UTPR”) to replace the “Base Erosion Anti-Abuse Tax” (“BEAT”), and a 15% “qualified domestic minimum…

Rita N. Halabi, Martin T Hamilton, David S. Miller, Stuart L Rosow

The Biden administration proposes mark-to-market minimum tax on individuals with more than $100 million in assets

USA - April 12 2022 On March 28, 2022, the Biden Administration proposed a 20% minimum tax on individuals who have more than $100 million in assets. The minimum tax…

David S. Miller, Stuart L Rosow