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
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
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
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
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