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High time: Final and proposed regulations rework high-tax rule for GILTI and subpart F

USA - August 27 2020 Recently released final regulations provide some relief to taxpayers that are subject to high foreign taxes on their global intangible low-taxed…

Aaron M. Payne, Robert Christoffel, Robert S. Chase II

Second time’s the charm? New proposed section 163(j) regulations treat electing CFC groups as a single corporation and eliminate “roll-up” provision

USA - August 25 2020 Significant provisions of the 2020 Proposed Regulations addressing the application of section 163(j) to foreign corporations and their shareholders…

Aaron M. Payne, Robert S. Chase II, Mary E. Monahan

Corporate provisions in Final Regulations under Section 163(j)

USA - August 11 2020 On July 28, 2020, Treasury and the IRS released highly anticipated final regulations under section 163(j) and related amended regulations under…

Reginald J. Clark, Graham R. Green, Taylor M. Kiessig, Christopher W. Schoen

Insurance rules!!! Provisions of the new proposed net operating loss regulations specifically applicable to insurance companies

USA - July 29 2020 On July 2, 2020, the IRS issued proposed and temporary regulations under section 1502 that implement certain statutory amendments made by the Tax…

Dennis L. Allen, Michael R. Miles, William J. Walderman, M. Kristan Rizzolo, Linda A. Sciuto, Thomas A. Gick, Saren Goldner, Graham R. Green, Taylor M. Kiessig, Ellen McElroy, Mary E. Monahan, Michael D. Resnick, Jessica R. Rodgers, Christopher W. Schoen, Susan E. Seabrook, Caroline C. Setliffe, Daniel G. Strickland, Rich Sun, Carol P. Tello, P. Bruce Wright

Substantial Presence? PE? Treasury and the IRS prescribe treatment for tax maladies

USA - April 29 2020 The COVID-19 epidemic has resulted in travel restrictions around the globe, and many individuals find themselves stranded outside of the jurisdiction…

Robert S. Chase II, Mary E. Monahan, Benje A. Selan, Carol P. Tello