OECD - April 21 2022
On 22 March 2022, the Organisation for Economic Co-operation and Development (“OECD”) published a public consultation document proposing new and…
Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz
United Kingdom - April 21 2022
The UK’s First-tier Tribunal recently considered the application of the “place of effective management” residency tie-breaker test found in double…
Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz
USA - April 21 2022
The Treasury Department’s General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals (the “Greenbook”) (available here), which…
Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz
USA - April 21 2022
On April 18, 2022, the New York State Bar Association (“NYSBA”) Tax Section published its Second Report on cryptocurrency and digital assets (“the…
Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz
USA - April 21 2022
On March 28, 2022, the Biden Administration released its budget proposal for Fiscal Year 2023 (the Budget). We summarize below the tax aspects of the…
Mark P. Howe, Catherine Richardson, Gary T. Silverstein, Linda Z. Swartz