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New Guidance Issued for Transition Tax on Deferred Foreign Earnings

USA - April 11 2018 On April 2, 2018, the US Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS) issued Notice 2018-26 (the Notice)...

Jared W. Grimley, Nicholas J. DeNovio.


Congress Passes Tax Reform Legislation, Implementation Imminent

USA - December 20 2017 On December 15, 2017, a conference committee composed of members of the US House of Representatives and the US Senate approved a Conference Report...

Laurence J. Stein, Elena Romanova, Nicholas J. DeNovio, Joseph M. Kronsnoble, Thomas H. Halpern, Jiyeon Lee-Lim.


Congressional Tax Reform Proposals: Businesses Will Need to Rethink Key Decisions

USA - December 2 2017 Significant changes to the US tax system are on the horizon. On November 16, 2017, the US House of Representatives passed H.R. 1, the “Tax Cuts and...

Laurence J. Stein, Bryant P. Lee, James H. Cole, Elena Romanova, Nicholas J. DeNovio, Joseph M. Kronsnoble, Ana G. O’Brien, Thomas H. Halpern, C. Timothy Fenn, Jiyeon Lee-Lim, Michael J. Brody.


Tax Reform Update: Administration and Congressional Officials Unveil Framework

USA - September 28 2017 The proposal would significantly change US taxation of businesses, setting the stage for legislative negotiations, but omits some key details. On...

Laurence J. Stein, Nicholas J. DeNovio, Joseph M. Kronsnoble, Thomas H. Halpern, Jiyeon Lee-Lim.


Treasury Gives Taxpayers Extra Year to Meet Related-Party Debt Documentation Requirements; Per Se Equity Rule Unchanged

USA - July 31 2017 The one-year postponement assists taxpayers that are developing compliance systems, amidst broader government review of the related-party debt...

Laurence J. Stein, Nicholas J. DeNovio, Joseph M. Kronsnoble, Thomas H. Halpern, Jiyeon Lee-Lim.