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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, Caroline R. Reaves, Carol P. Tello, Brian Tschosik, Stefanie Wood

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, Daniel R.B. Nicholas, Jed Rogers, Carol P. Tello

What you need to know about investing in opportunity zones

USA - October 24 2018 As part of the Tax Cuts and Jobs Act of 2017, Congress enacted sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code, which were intended to…

Amanda P. Cooper, Taylor M. Kiessig, Ellen McElroy, Daniel R. McKeithen, Engin K. Nural, Bradley M. Seltzer, Amish M. Shah, Wes Sheumaker, Rebecca M. Stork, Carol P. Tello