David K. Salamon
Mintz
Articles
Land of Tax Opportunity Zones II
USA - May 1 2019 On April 17, 2019, the Treasury Department released a comprehensive second set of proposed regulations (the “Second Proposed Regulations”) for the…
Land of Tax Opportunity Zones
USA - October 31 2018 On October 19, 2018, the Treasury Department issued highly anticipated guidance on investment in qualified opportunity zones (the “Opportunity Zone…
Overview of Recent U.S. Tax Reform Part I - Certain Significant Changes Impacting C-Corporations
USA - January 11 2018 On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law. As the first comprehensive U.S. federal income tax reform…
Proposed U.S. Tax Reform May Impact Investments in U.S. Real Estate
USA - November 7 2017 Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the “Proposed Tax Reform”) was finally released. While…
Tax Court Decision Provides Opportunities for Foreign Investors Investing in the U.S.
USA - September 30 2017 On July 13, 2017, the U.S. Tax Court issued its opinion in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, in which the Tax…
