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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…

Jason Kaplan, H. Todd Miller, Siobhan C. Rausch

Congress Suspends Medical Device Tax for Two Years

USA - December 23 2015 The tax and spending bill signed into law by President Obama last week included a two year suspension of the medical device excise tax. After years…

Janice M. Hogan, Jonathan S. Kahan, Yarmela Pavlovic

U.S. Tax Reform update: amid looming budget showdown, drafting of U.S. International Tax Reform Legislation continues

USA - September 21 2015 With the August recess now well in the rearview mirror, Congress is already deep into grappling with the imminent expiration of the U.S. Government's…

Robert E. Glennon, James Wickett

114th Congress outlook

USA - January 8 2015 Twenty years ago, two years after the first inauguration of President Clinton, Republicans took control of both houses of Congress for the first time…

W. Michael House, Aaron S. Cutler, Robert E. Glennon, Kyle Simpson, James Wickett

New Treasury notice squeezes the juice from some corporate inversions – how are you impacted by the new rules?

USA - September 24 2014 In response to a record number of pending "inversion" transactions and the perceived potential loss of tax revenue, the U.S. Treasury Department…

Robert E. Glennon, Jason Kaplan, James Wickett