USA - January 26 2021
Speaking at several tax conferences this month, several senior IRS officials, including the Associate Chief Counsel, Corporate, discussed the nuances…
Gary T. Silverstein, Jason Schwartz, Linda Z. Swartz, Mark P. Howe.
European Union, United Kingdom - January 26 2021
On 31 December 2020, the UK government published legislation that significantly restricts the scope in the United Kingdom of DAC 6, the mandatory…
Gary T. Silverstein, Jason Schwartz, Linda Z. Swartz, Mark P. Howe.
USA - January 26 2021
The Consolidation Appropriations Act of 2021 overrules the IRS’s previous guidance (discussed here) holding that expenses giving rise to the…
Gary T. Silverstein, Jason Schwartz, Linda Z. Swartz, Mark P. Howe.
USA - January 14 2021
On January 14, 2021, the IRS issued Revenue Procedure 2021-12, which extends the coronavirus-related relief granted to certain investment vehicles…
Gary T. Silverstein, Jason Schwartz, Linda Z. Swartz, Mark P. Howe.
USA - January 14 2021
On January 14, 2021, the IRS issued Revenue Procedure 2021-21, which extends the coronavirus-related relief granted to certain investment vehicles…
Gary T. Silverstein, Jason Schwartz, Linda Z. Swartz, Mark P. Howe.