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Be Careful in Granting Profits Interests to Your Key Employees; New IRS Regulations Suggest the IRS is Keen on Form K-1 Filing

USA - May 12 2016 On May 5, 2016, the Department of Treasury and the Internal Revenue Service published final and temporary regulations amending Treasury Regulations...

Benjamin Ferrucci.

The U.S. Treasury Releases New FIRPTA Regulations

USA - March 9 2016 On February 17, 2016, the U.S. Treasury released new regulations (the New FIRPTA Regulations) that reflect changes that the Protecting Americans from...

Michael J. Conroy, Jaremi Chilton.

Tax Code Amendments Facilitate Foreign Investment in REITs and U.S. Commercial Properties; Increase FIRPTA Withholding Tax Rate

USA - December 22 2015 On December 18, 2015, the United States Congress enacted the Protecting Americans from Tax Hikes Act of 2015 (the Act). Among other things, the Act...

Michael J. Conroy, Jaremi Chilton.

Bipartisan Budget Act of 2015 changes audit rules for private equity and hedge funds

USA - November 3 2015 On November 2, 2015, the United States Congress enacted the Bipartisan Budget Act of 2015 (the Act) to fund the federal government. Among other...

Michael J. Conroy.

UK Supreme Court decision in Anson v. HMRC reverses established tax treatment of US LLCs

United Kingdom - August 4 2015 In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware...

Danielle Olson.