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OECD works on Pillar 1 technical issues despite pause on political issue of scope

OECD - July 29 2020 The OECD has been working on the solution to the taxation of the digitalization of the economy for a number of years as part of the BEPS Project and…

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, Brian Tschosik, 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, Brian Tschosik

Reserving Judgment—New proposed regulations issued on computation and reporting of life insurance reserves

USA - April 15 2020 The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) recently published a notice of proposed rulemaking (Proposed…

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

Legal Alert: Impermanent establishments, COVID-19, and the OECD’s response

OECD - April 8 2020 At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax…

Robert S. Chase II, Mary E. Monahan, Brian Tschosik