Amanda H Nussbaum
Proskauer Rose LLP
Articles
“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…
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…
