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Tax Reform - Considerations for U.S. Multinationals

Global, USA - March 9 2018 Congress recently enacted comprehensive tax reform (the “Act”). This memorandum highlights some of the provisions of the Act that are particularly…

Don Shiman, Kenneth K. Bezozo.

CARES Act - IRS Guidance Regarding M&A Transactions and Deductibility of PPP Loan Expenses

USA - November 24 2020 The IRS recently released long overdue guidance removing certain CARES Act tax-related obstacles to merger and acquisition transactions. Under the…

Alexis Maguina, Don Shiman, Kenneth K. Bezozo.

FIRPTA and REIT Legislation Enacted

USA - December 22 2015 On December 18, 2015, Congress passed the “Protecting Americans from Tax Hikes Act of 2015” (the “Act”), which provides significant reforms to the…

Don Shiman, Kenneth K. Bezozo.

New U.S. reporting rules applicable to certain corporate transactions

USA - January 12 2012 On or before January 17, 2012, domestic and foreign corporations will be required to report to both the IRS and their shareholders (on Form 8937) any corporate transaction which occurred in 2011 (including mergers, acquisitions, spin-offs, stock splits, redemptions and distributions) that affected a shareholder’s U.S. tax basis in the stock of the corporation.

Business Tax Provisions in the Coronavirus Aid, Relief and Economic Security Act (CARES Act)

USA - March 30 2020 On March 27, 2020, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). This historic $2 trillion relief package…

Don Shiman, Kenneth K. Bezozo, Lauren White, Michael A. DePompei.