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Fine-tuning the course—Final Regulations enhance symmetry between taxation of actual dividends and section 956 inclusions

USA - May 30 2019 On May 23, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (TD 9859) (the Final…

Aaron M. Payne, Randy Buchanan, Amanda P. Cooper, Robert S. Chase II, Daniel R.B. Nicholas, Carol P. Tello

We are not in Kansas anymore - OECD proposes way forward for digital tax solution

OECD, USA - February 1 2019 The Organisation for Economic Co-operation and Development (OECD) has issued a policy note document (Note) addressing the tax challenges of the…

Randy Buchanan, Amanda P. Cooper, Robert S. Chase II, Todd A. Lard, Krystal S. McKay, Susan E. Seabrook, Carol P. Tello