Jason Kaplan
Hogan Lovells
Articles
Final U.S. debt-equity treasury regulations released
USA - November 2 2016 Final U.S. debt-equity treasury regulations released Proposed Treasury regulations released earlier this year addressing the U.S. tax treatment of…
Section 385 regulations: What insurance companies need to know
USA - October 31 2016 After months of debate and thousands of public comments, the U.S. Treasury Department released earlier this month the much anticipated final and…
New tax rules treat related party debt as stock and impose strict documentation rules
USA - April 15 2016 On April 4, the IRS and Treasury issued proposed regulations under section 385 of the Internal Revenue Code that treat related party debt as stock…
Government Contractors Interested in Inverting: Stay Tuned
USA - April 13 2016 The U.S. Treasury Department issued temporary regulations last week - effective Friday, April 8 - that change the landscape for U.S. companies…
New Inversion Guidance Creates a Stir
USA - April 8 2016 The U.S. Treasury Department issued temporary regulations on April 4, 2016 that change the landscape for U.S. companies interested in "inverting" so…
