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Article

Greenberg Traurig LLP | USA | 17 Sep 2019

Applicable Federal Rates and Code Section 7520 Rate for September 2019 - Downward Trend Continues

The Internal Revenue Service (IRS) publishes monthly the applicable federal rates (AFRs) under Internal Revenue Code (Code) Section 1274(d) and the

Article

Greenberg Traurig LLP | USA | 19 Aug 2019

IRS Clarifies U.S. Tax Treatment of Cross-Border Cloud and Other Online Transactions in Proposed Regulations

On Aug. 9, 2019, the IRS issued proposed regulations (Proposed Regulations) addressing the U.S. federal income tax treatment of cross-border cloud

Article

Greenberg Traurig LLP | USA | 31 Jul 2019

IRS Warns Cryptocurrency Investors That They May Owe Tax Money

The Internal Revenue Service (IRS) announced on July 26 that it has begun sending letters to taxpayers with virtual currency (also known as

Article

Greenberg Traurig LLP | USA | 24 Jun 2019

Applicable Federal Rates and Code Section 7520 Rate for July 2019 - Downward Trend Continues

The Internal Revenue Service (IRS) publishes the applicable federal rates (AFRs) under Internal Revenue Code (Code) Section 1274(d) and the Code

Article

Greenberg Traurig LLP | USA | 19 Jun 2019

Now Is the Time to Consider Voluntary Disclosure: Advancement of the IRS Campaign on Withholding Tax Noncompliance for Forms 1042, 1042-S

Last year the IRS announced a new campaign to target “Withholding and International Individual Compliance” regarding Forms 1042 and 1042-S. Those who

Article

Greenberg Traurig LLP | USA | 12 Jun 2019

Proposed Regulations for Qualified Foreign Pension Funds that are Exempt from U.S. Tax on Disposition of U.S. Real Property Interests

The Foreign Investment in Real Property Tax Act of 1980, as amended (FIRPTA), imposes tax on gain realized on disposition by nonresident alien

Article

Greenberg Traurig LLP | USA | 4 Jun 2019

IRS Says Special Program Bonds Including Tribal Development Bonds May Be Current Refunded

While the advance refunding of tax-advantaged bonds remains a thing of the past, the Internal Revenue Service (IRS) issued guidance on May 22, Notice

Article

Greenberg Traurig LLP | USA | 28 May 2019

IRS and Treasury Issue Final IRC Section 956 Regulations that Reduce Deemed Income Inclusion for Certain Corporate U.S. Shareholders

On May 23, 2019, the Internal Revenue Service (IRS) and the Treasury Department issued final regulations (the Final Section 956 Regulations) intended

Article

Greenberg Traurig LLP | Canada | 28 May 2019

Applicable Federal Rates and Code Section 7520 Rate for June 2019 - Downward Trend Slowing Down

The Internal Revenue Service (IRS) publishes the applicable federal rates (AFRs) under Internal Revenue Code (Code) Section 1274(d) and the Code

Article

Greenberg Traurig LLP | USA | 7 May 2019

Executive Summary: IRS Issues Second Installment of Qualified Opportunity Zone Fund (QOF) Proposed Regulations

The following is a high-level executive summary of the material provisions of the second installment of qualified opportunity zone fund (QOF)

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