Searching Content indexed under Tax Authorities by John Harrington ordered by Published Date Descending.
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Congress Finalizes Huge Tax Cuts And Reform Package
On December 15, 2017, the members of the US Congress responsible for reconciling the tax reform packages passed by the US House of Representatives and the US Senate filed their conference report.
United States
10 Jan 2018
House Ways And Means Committee Chairman Unveils Tax Reform Bill
On November 2, Kevin Brady (R-TX), Chairman of the US House of Representatives' Ways and Means Committee, released the Tax Cuts and Jobs Act, a comprehensive tax reform proposal...
United States
10 Nov 2017
Republicans Release New Tax Reform Framework
On September 27, 2017, the Trump administration and Republican leaders in Congress released their "Unified Framework for Fixing our Broken Tax Code."
United States
5 Oct 2017
Tax Reform: Are You Ready For The Storm?
There are pieces of the current tax rules that people really like (don't believe it? Wait until legislation is introduced that repeals them), but no one even tries to defend our tax code as a whole.
United States
10 Jan 2017
US Congress Passes 1-Year Retroactive "Extenders" Package
President Obama is expected to sign bill extending tax provisions that expired at end of 2013.
United States
18 Dec 2014
IRS Issues PFIC Regulations: A New Start To An Old Beginning
On December 30, 2013, the US Treasury Department (the "IRS") published a package of proposed, temporary, and final regulations relating to Passive Foreign Investment Companies ("PFICs") and their shareholders.
United States
10 Jan 2014
2014 Will Ring In Uncertainty For Many US Taxpayers
Dozens of tax provisions will expire, leaving affected individuals and companies wondering about timing and likelihood of extension.
United States
20 Dec 2013
US Government Announces 6-Month Delay In Certain FATCA Rules
Notice 2013-43 states that the US Treasury Department and US Internal Revenue Service will postpone by six months, to July 1, 2014, the start of withholding required by the so-called FATCA and make corresponding adjustments to various other time frames provided in the final regulations.
United States
19 Jul 2013
Changes Proposed To US Tax Reporting Rules For "Outbound" Transfers
On January 30, 2013, the US Treasury Department proposed amendments to existing gain recognition agreement regulations.
United States
14 Feb 2013
US Issues Final FATCA Regulations
New Regulations Modify, Expand and Update Proposed Regulations Issued in February 2012 and Prior Administrative Guidance.
United States
28 Jan 2013
Scuffling At The Edge Of The Fiscal Cliff
On December 31, 2012, a host of tax and spending provisions were scheduled to expire. On January 2, 2013, substantial cuts to defense programs and to domestic discretionary spending also were scheduled to commence.
United States
7 Jan 2013
IRS Updates FATCA Guidance
On October 24, 2012, the US Internal Revenue Service ("IRS") issued Announcement 2012-42 along with a table (reproduced below) that summarizes certain Foreign Account Tax Compliance Act ("FATCA") due diligence deadlines.
United States
30 Oct 2012
IRS Clarifies And Tightens New "Anti‑Inversion" Regulations
On June 7, 2012, the US Treasury Department (the "IRS") issued new regulations interpreting the US tax rules that apply to "expatriated entities."
United States
18 Jun 2012
US Treasury Department Issues Final "Bank Deposit" Interest Reporting Regulations
New Rules Will Require Financial Institutions to Report to the Internal Revenue Service (IRS) Interest in Excess of $10 Paid on US Bank and Similar Accounts to Any Individual Who Resides in a Country With Which the United States Exchanges Tax Information.
United States
25 Apr 2012
US Department Of The Treasury Releases Proposed Regulations Implementing FATCA
On February 8, 2012, the US Department of the Treasury (the "Treasury Department") issued detailed proposed regulations to implement the withholding and reporting rules commonly referred to as the "Foreign Account Tax Compliance Act" or "FATCA."
United States
17 Feb 2012
US Treasury Department Publishes Long-Awaited "Dividend Equivalent" Regulations
On January 19, 2012, the US Treasury Department (the "IRS") issued temporary and proposed regulations targeted at "dividend equivalent" payments.
United States
26 Jan 2012
IRS Issues Final "Structured Passive Investment Arrangement" Regulations And New Temporary Regulations For Withholding Taxes
On July 13, 2011, the IRS and Treasury Department issued final regulations that limit a U.S. person’s ability to take a foreign tax credit when a "structured passive investment arrangement" is involved.
United States
19 Jul 2011
IRS Issues New Guidance On Reporting And Withholding Rules For Cross-Border Payments
On March 18, 2010, President Obama signed the Hiring Incentives to Restore Employment Act of 2010. That Act imposed new reporting and withholding tax obligations on direct and indirect payments made by US persons to foreign persons.
United States
21 Apr 2011
President to Sign H.R. 5297, the "Small Business Jobs Act," a Bill that Affects More Than Just Small Businesses
On September 23, 2010, the U.S. House of Representatives passed, without change, the Senate version of H.R. 5297, the Small Business Jobs Act of 2010.
United States
29 Sep 2010
IRS Issues Administrative Guidance on New Reporting and Withholding Rules for Cross-Border Payments
On March 18, 2010, President Obama signed the Hiring Incentives to Restore Employment Act of 2010. That Act imposed new reporting and withholding tax obligations on direct and indirect payments made by U.S. persons to foreign persons.
United States
28 Sep 2010
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