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Searching Content indexed under Income Tax by Shearman & Sterling LLP ordered by Published Date Descending.
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1
Tax Guidance On The Transition From Interbank Offered Rates Under OIRA Review
On August 28, 2019, the U.S. Department of Treasury submitted proposed regulations on the tax consequences related to the phased elimination of interbank offered rates (the "Proposed Regulations")
United States
4 Sep 2019
2
Accounting Directive: European Parliament Resolution On Proposed Country-By-Country Tax Reporting Directive
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
European Union
25 Jul 2019
3
Ninth Circuit Redo In Altera Upholds Treasury Regulation On Stock-Based Compensation
On June 7, 2019, in Altera Corp. v. Commissioner[1], a reconstituted panel of the U.S. Court of Appeals for the Ninth Circuit issued a new opinion upholding the validity of a Treasury Department
United States
3 Jul 2019
4
Final GILTI Regulations And Proposed Regulations On Subpart F Income And GILTI Bring Relief To Private Equity And Other Non-Corporate Investors
On June 14, 2019, the IRS and Treasury finalized the global intangible low-taxed income (GILTI) regulations (T.D. 9866) and issued proposed regulations (REG-101828-19)
United States
3 Jul 2019
5
Opportunity Zones: Second Set Of Proposed Regulations Provide Clarity
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the "Proposed Regulations")
United States
7 May 2019
6
Base Erosion And Anti-Abuse Tax (BEAT): Government Issues Proposed Regulations
On December 13, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding the base erosion and anti-abuse tax (generally referred to as the "BEAT").
United States
20 Dec 2018
7
Government Issues Proposed Regulations On Business Interest Expense Deduction Limitation: Overview And Impact On Leveraged Finance Market
On November 26, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated regulations regarding the new section 163(j) limitation on business interest deductions.
United States
10 Dec 2018
8
Tax On Termination Payments: The New Law In Practice
In April 2018, the new regime relating to the tax treatment of certain payments made on termination of employment (in particular, payments in lieu of notice (PILONs)) came into effect.
UK
23 Nov 2018
9
Regulations Proposed To Reduce Tax On Income Inclusions Under Section 956
On October 31, 2018, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS) released proposed regulations
United States
9 Nov 2018
10
Opportunity Zones: Government Issues Proposed Regulations
On Friday, October 19, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding "Qualified Opportunity Zones."
United States
24 Oct 2018
11
IRS Announces Study Of Active Trade Or Business Requirement For Spin-Off Transactions
On September 25, 2018, the IRS announced that it is undertaking a study regarding the application of the five-year active trade or business requirement of Section 355(b) ...
United States
12 Oct 2018
12
IRS Issues Guidance Affecting Tax-Exempt Investments In Private Equity Funds
Under the Tax Cuts and Jobs Act (TCJA, December 22, 2017), tax-exempt investors must now calculate unrelated business taxable income (UBTI) separately with respect to each trade or business.
United States
11 Sep 2018
13
Treasury And IRS Issue Final Regulations On Inversions
On July 11, 2018, the Treasury Department and the IRS published final Treasury regulations on inversion transactions (the "Final Regulations").
United States
26 Jul 2018
14
Real Estate Structures Enabling Investors To Use The Section 199A Qualified Business Income Deduction
The article provides a brief analysis of the implications of the new 20 percent business income deduction available to pass-through entities and real estate investment trusts under the Tax Cuts and Jobs Act.
United States
19 Jun 2018
15
Impact Of The Tax Cuts And Jobs Act On The Real Estate Industry
On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act ("Tax Act") was signed into law.
United States
23 Feb 2018
16
Commission Staff Provides Regulatory Guidance For Accounting Impacts Of The Tax Cuts And Jobs Act
On 22 December 2017, the President signed the Tax Cuts and Jobs Act into law, and, on the same day, the Staff announced publication of Staff Accounting Bulletin No. 118 ...
United States
20 Feb 2018
17
Tax Reform Summary For Family Offices
On December 20, 2017, Congress passed the "Tax Cut and Jobs Act," which was signed into law by President Trump on December 22, 2017.
United States
28 Dec 2017
18
Tax Cuts And Jobs Act: House And Senate Pass Tax Reform Bill
On December 20, 2017, the House of Representatives and the Senate passed the "Tax Cuts and Jobs Act of 2017" (H.R. 1) (the "Bill").
United States
27 Dec 2017
19
House Passes Tax Cuts And Jobs Act: How The Senate Proposal Compares
On November 2, 2017, the House Ways and Means Committee (the "House Committee") released its plan for comprehensive tax reform: the "Tax Cuts and Jobs Act of 2017" ...
United States
24 Nov 2017
20
The Republican Tax Plan And The Revenue-Raising Assault On Employee Compensation
On November 2, 2017, the Republican caucus of the House of Representatives unveiled its plan to overhaul the nation's tax code.
United States
13 Nov 2017
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