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The Last Piece of the Puzzle—the Section 250 Proposed Regulations

USA - March 12 2019 Public Law 115-97 (the Tax Cuts and JOBS Act) added a new foreign income inclusion rule for global intangible low-taxed income (GILTI) under section…

Aaron M. Payne, Randy Buchanan, Saren Goldner, Robert S. Chase II, Taylor M. Kiessig, Daniel R. McKeithen, Wes Sheumaker, Katie L. Sint, Carol P. Tello, Brian Tschosik

The season of giving - proposed regulations ease FATCA reporting burdens

USA - December 20 2018 On December 13, 2018, proposed regulations (Proposed Regulations) were issued that reduce certain compliance obligations under Sections 1471-1474 (the…

Michael R. Miles, Amanda P. Cooper, Saren Goldner, Robert S. Chase II, Mary E. Monahan, Benje A. Selan, Carol P. Tello

Allocation, apportionment and attribution, oh my - Proposed foreign tax credit regulations provide critical guidance

USA - December 3 2018 On November 28, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations concerning foreign…

Aaron M. Payne, Randy Buchanan, Robert S. Chase II, Frank Comparetto III, Taylor M. Kiessig, Susan E. Seabrook, Carol P. Tello

INXS? IRS issues proposed regulations under section 163(j)

USA - November 29 2018 On November 26, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed…

Aaron M. Payne, Randy Buchanan, Robert S. Chase II, Taylor M. Kiessig, Daniel R. McKeithen, Amish M. Shah, Wes Sheumaker, Carol P. Tello

Deemed participation better than no participation? Proposed regulations expand tax-free treatment to section 956 inclusions of certain shareholders

USA - November 6 2018 On October 31, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed…

Aaron M. Payne, Randy Buchanan, Amanda P. Cooper, Robert S. Chase II, Taylor M. Kiessig, Mary E. Monahan, James S.H. Null, Jed Rogers, Carol P. Tello