Molly M. Schneider

Venable LLP

Articles

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IRS and Treasury Announce Final GILTI High-Tax Exclusion Rules, Will Apply Retroactively

USA - July 30 2020 On July 20, 2020, the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations on the high-tax…

N. Misha Goodwin, Friedemann Thomma.

Broad Final FDII and GILTI Deduction Regulations Require Taxpayers to Revisit Analysis

USA - July 13 2020 On July 9, 2020, the IRS and Treasury released final regulations regarding the foreign-derived intangible income (FDII) and global intangible low-tax…

Rebecca M. (Becca) Chappell, Friedemann Thomma.

Taxpayer-Friendly Annual FBAR Penalty Cap is Back on the Table

USA - July 2 2020 Taxpayers who fail to file a Report of Foreign Bank and Financial Accounts (FBAR) to disclose their interests in or signatory authority over foreign…

Rebecca M. (Becca) Chappell, Friedemann Thomma.

Working on a Production in Europe? Take Note of New Taxpayer-Friendly Residency Approaches in Light of the COVID-19 Crisis

European Union, Ireland, OECD, USA - May 28 2020 Employers of U.S. residents who are remaining in Europe while projects are shut down because of the COVID-19 pandemic might benefit from a new…

Rebecca M. (Becca) Chappell, N. Misha Goodwin, Friedemann Thomma.

Taxpayer-Friendly Tax Residency Approaches Adopted in Europe in Light of the COVID-19 Crisis

European Union, OECD, USA - May 27 2020 On March 23, 2020, the Irish Revenue Commissioners (Irish Revenue) issued Revenue eBrief No. 46/20, which announced Irish Revenue will adopt a…

Rebecca M. (Becca) Chappell, N. Misha Goodwin, Friedemann Thomma.