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When Filing Taxes, Don’t Forget Virtual Currency Income

USA - April 3 2018 In a March 23 news release, the IRS reminded taxpayers that income from virtual currency transactions must be reported on income tax returns, and that…

Divya Taneja

IRS Proposes Country-by-Country Reporting Regulations

OECD, USA - March 4 2016 On December 21st, 2015 the IRS proposed Country-by-Country (“CbC”) reporting rules requiring certain U.S. multinational companies to provide…

Martin T Hamilton, Stuart L Rosow

Real Estate Investments by Qualified Foreign Pension Funds After the PATH Act

USA - March 3 2016 The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) included a number of significant changes to the U.S. federal income tax rules related…

Timothy W. Donovan, Martin T Hamilton, Rachel A Hughes, Leslie Loffman, Amanda H Nussbaum

Federal Appellate Court Rules that Certain Foreign Currency Options Are Subject to the Section 1256 Mark-to-Market Regime

USA - February 5 2016 Recently, in Wright v. Commissioner, the United States Court of Appeals for the Sixth Circuit has reopened the question of the application of Section…

Richard M Corn, Martin T Hamilton

Significant Changes to U.S. Taxation of REITs and Investments by Non-U.S. Investors in Real Property under the PATH Act

USA - February 2 2016 On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of…

Timothy W. Donovan, Martin T Hamilton, Rachel A Hughes, Leslie Loffman, Amanda H Nussbaum