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Following the protocols - US Senate approves tax treaty protocols with Luxembourg, Switzerland, Japan and Spain

Japan, Luxembourg, Spain, Switzerland, USA - August 9 2019 After numerous years in treaty limbo, the US Senate recently provided its advice and consent for ratification of four protocols with Luxembourg…

Robert S. Chase II, Taylor M. Kiessig, Mary E. Monahan, James S.H. Null, Caroline R. Reaves, Carol P. Tello, Stefanie Wood

Worldwide Territoriality: International Tax Proposals Broaden the Base

USA - November 22 2017 On November 16, 2017, the House of Representatives passed a much-anticipated tax reform bill, titled the Tax Cuts and Jobs Act (the House Plan), which…

Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Krystal S. McKay, Daniel R.B. Nicholas, Margaret R. Pope, Vaishali S. Puckett, Caroline R. Reaves, Benje A. Selan, Carol P. Tello, Stefanie Wood

In transition—proposed section 965 regulations incorporate and expand on prior guidance

USA - August 20 2018 On August 1, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations, which were published…

Aaron M. Payne, Robert Christoffel, Robert S. Chase II, Taylor M. Kiessig, Daniel R.B. Nicholas, Jed Rogers, Benje A. Selan, Michael S. Spencer, Lauren E. Stewart, Rich Sun, Carol P. Tello, Stefanie Wood

Partial Brexit? For income tax treaty purposes, US and UK competent authorities vote to remain

European Union, United Kingdom - August 3 2021 While the United Kingdom left the European Union (EU) last year, the competent authorities of United States and United Kingdom have agreed that the…

Robert S. Chase II

Legal Alert: GILTI by consolidation

USA - September 25 2018 Public Law 115-97 (the Tax Cuts and Jobs Act (TCJA)) added a new foreign income inclusion rule for global intangible low-taxed income (GILTI) under…

Aaron M. Payne, Randy Buchanan, Robert Christoffel, Robert S. Chase II, Krystal S. McKay, Daniel R.B. Nicholas, Margaret R. Pope, Jed Rogers, Benje A. Selan, Carol P. Tello