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Sidley Austin LLP | USA | 12 May 2022

Sixth Circuit Issues Decision on Rights of First Refusal in Low-Income Housing Tax Credit Transactions

On May 10, 2022, the U.S. Court of Appeals for the Sixth Circuit issued its decision in SunAmerica Housing Fund 1050 v. Pathway of Pontiac, Inc., et…
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Morgan, Lewis & Bockius LLP | USA | 10 May 2022

Digesting the New Proposed Exception to the ‘One-Bad-Apple Rule’ for MEPs and PEPs

In late March 2022, the US Internal Revenue Service withdrew regulations proposed in 2019 and issued new proposed regulations under Sections 413(c)…
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McDermott Will & Emery | OECD, USA | 9 May 2022

New US Treasury regulations deny foreign tax credits for previously creditable foreign taxes

New regulations adopt a new "attribution requirement" that restricts the availability of foreign tax credits (FTCs) to foreign taxes that the US…
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Eversheds Sutherland (US) LLP | USA | 9 May 2022

IRS corrects 2022 section 45 production tax credit amounts

Following the publication of the 2022 production tax credit (PTC) amounts, the IRS has corrected the inflation-adjustment factors and reference prices…
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Berger Singerman LLP | OECD, USA | 9 May 2022

Client Alert: Biden FY 2023 Budget Plan Extends for Corporate, High-Net-Worth Individuals Tax Hikes

On March 28, 2022, the White House released its Fiscal Year 2023 Budget (the "FY23 Budget"), and concurrently, the U.S. Treasury released the General…
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Mayer Brown | USA | 6 May 2022

UPDATED: IRS Releases 2022 Section 45 Production Tax Credit Amounts

On April 14, 2022, the US Internal Revenue Service (IRS) published a notice that provides the inflation-adjustment factor and reference price for the…
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Blank Rome LLP | European Union, USA | 6 May 2022

The BR Privacy & Security Download: May 2022

The Connecticut Legislature has become the fifth state in the United States to pass a comprehensive privacy law. The Connecticut Data Privacy Act…
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Troutman Pepper | USA | 4 May 2022

Treasury Department Proposes to Clarify That On-Demand Pay and Earned Wage Access Programs Are Not Loans

In its annual General Explanations of the Administration’s Revenue Proposals, the U.S. Department of Treasury proposed clarifications and amendments…
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Brownstein Hyatt Farber Schreck LLP | USA | 4 May 2022

Brownstein Invites You to Submit Comments for IRS Priority Guidance Plan

On April 26, the Internal Revenue Service (IRS) released Notice 2022-32, inviting the public to make recommendations regarding items to include in…
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Troutman Pepper | USA | 4 May 2022

Treasury Department Proposes to Clarify That On-Demand Pay and Earned Wage Access Programs Are Not Loans

In its annual General Explanations of the Administration’s Revenue Proposals, the U.S. Department of Treasury proposed clarifications and amendments…
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