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Changing the BEAT—Final regulations answer key questions, proposed regulations give new relief

USA - December 12 2019 A year after the initial proposed BEAT regulations were released, Treasury and the IRS have issued a package of final and proposed regulations under…

Aaron M. Payne, Robert S. Chase II, Carol P. Tello

Relief for REMICs addressing phaseout of LIBOR

USA - October 11 2019 New proposed regulations provide guidelines for alterations to Certain Interests in real estate mortgage investment conduits (REMICs) and loans held…

Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Mary E. Monahan, Daniel R.B. Nicholas

No longer up in the air? Cloud transaction regulations are released

USA - August 21 2019 Long-awaited proposed regulations recently released by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) address the…

Robert S. Chase II, Daniel R.B. Nicholas, Carol P. Tello, H. Karl Zeswitz

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, Carol P. Tello, Brian Tschosik, Stefanie Wood

Six highlights of DAC6 A new European Union information reporting regime

European Union, USA - February 22 2019 United States (US) companies with operations in the European Union (EU) need to know about a new mandatory information reporting regime in the EU…

Carol P. Tello, Brian Tschosik