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Abraham N.M. Shashy Jr.

King & Spalding LLP

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IRS Issues Proposed Regulations Limiting the Impact of Deemed Dividend Rules Under Section 956

USA - November 1 2018 On October 31, 2018, the Internal Revenue Service (“IRS”) issued proposed regulations (the “Proposed Regulations”) which likely will facilitate (i)...

Jonathan Talansky, John K Sweet.


Energy policy and tax policy are inseparable

USA - April 1 2014 In his 2014 State of the Union Address, President Obama championed our nation's energy policy and the tremendous progress that has been made in the...

Michael A. Andrews.


Andrews: oil, gas tax breaks not giveaways

USA - July 30 2013 Texas is the largest oil and gas employer in the nation, and the city of Houston continues to be one of the most important energy centers in the...

Michael A. Andrews.


U.S. Treasury Department releases model FATCA intergovernmental agreements

USA - September 5 2012 On July 26, 2012, the U.S. Department of Treasury released its first model intergovernmental agreement (IGA) implementing the information reporting and withholding tax provisions under the Foreign Account Tax Compliance Act (FATCA)....

John Taylor, John K Sweet, Sara A. Silverstein, Ariana Wallizada.


ObamaCare’s impact on expatriate investment fund partners

USA - August 13 2012 The United States Supreme Court upheld the constitutionality of the Health Care and Education Reconciliation Act of 2010 (commonly referred to as ObamaCare) in a decision released June 28, 2012....

John Taylor, L Wayne Pressgrove Jr. (Wayne), Sara A. Silverstein.