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New income tax treaty protocols

USA - October 9 2019 In this Bottom Line videocast, Stefanie Wood and Brian Tschosik highlight the changes to US income tax treaties implemented by recently ratified…

Brian Tschosik

US companies testify supporting USTR investigation of France’s digital services tax, on which US and France may have reached a deal

United Kingdom - August 29 2019 On July 10, 2019, the US Trade Representative (USTR) initiated an investigation under Section 301 of the Trade Act of 1974 (Trade Act) with respect…

Robert Christoffel, Amanda P. Cooper, Benje A. Selan, Carol P. Tello

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

In transition—proposed section 965 regulations incorporate and expand on prior guidance

USA - August 20 2018 On August 1, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations, which were published…

Aaron M. Payne, Robert Christoffel, Robert S. Chase II, Taylor M. Kiessig, Daniel R.B. Nicholas, Jed Rogers, Benje A. Selan, Michael S. Spencer, Lauren E. Stewart, Rich Sun, Carol P. Tello, Brian Tschosik

Transition tax—enough about how it works; here is what doesn’t work

USA - April 9 2018 The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released Notice 2018-16 (the Notice) providing additional guidance…

Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Ellen McElroy, Mary E. Monahan, Daniel R.B. Nicholas, Michael D. Resnick, Carol P. Tello