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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, David S. Miller, Amanda H Nussbaum, 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, David S. Miller, Amanda H Nussbaum, 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, David S. Miller, Amanda H Nussbaum, Stuart L Rosow

Proposed regulations regarding the aggregate treatment for pass-through owners of PFIC stock

USA - January 25 2022 On January 25, 2022, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released regulations (the “Final…

Amanda H Nussbaum, Daniel J. Paulos

Senator Manchin Announces That He Will Not Support the Build Back Better Act - Where Things Stand Now

USA - December 19 2021 Today, December 19, 2021, Senator Joe Manchin (D., W.Va.) said that he opposes the Build Back Better Act, which effectively prevents its passage…

Muhyung (Aaron) Lee, Arnold P May, David S. Miller, Amanda H Nussbaum, Daniel J. Paulos