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Service and Treasury issue final regulations modifying the New Markets Tax Credit Program to promote further investment in non-real-estate businesses in low-income communities

USA - February 19 2013 In T.D. 9600, which was issued last Fall, the Service issued final regulations modifying the new markets tax credit ("NMTC") program to promote...

United States and Japan sign new protocol to amend the Japan-U.S. income tax treaty

USA, Japan - February 12 2013 As reported by the tax press and news release by the Treasury, Japan's Ambassador to the United States, Kenichiro Sasae and U.S. Treasury Deputy...

Treasury and Internal Revenue Service issues final and proposed regulations on the treatment of noncompensatory partnership options and convertible securities

USA - February 5 2013 Final regulations were issued (T.D. 9612) effective February 5, 2013 on the treatment of noncompensatory options and convertible instruments issued...

IRS Deputy Commissioner (international), large business and international division criticizes India's competent authority and tax administration features

USA, India - February 2 2013 The Convention and Protocol between the United States of America and the Republic of India signed on September 12, 1989 (“the Convention”)...

Treasury and service issue final regulations under the Foreign Account Tax Compliance Act

USA - January 28 2013 FATCA was enacted into law under the Hiring Incentives to Restore Employment Act of 2010 ("HIRE Act") which set forth, in new Chapter 4, Sections...