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Searching Content indexed under Withholding Tax by Shearman & Sterling LLP ordered by Published Date Descending.
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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
2
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
3
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
4
Final Regulations Under Section 871(m) Clarify Withholding Tax Rules For Equity-Linked Derivatives, Yet Many Challenges Remain
On September 17, 2015, the Treasury Department and the Internal Revenue Service (the "IRS") issued new temporary and final regulations under section 871(m) of the Internal Revenue Code...
United States
20 Oct 2015
5
Focus On Tax Controversy And Litigation - July 2014
In addition to a discussion of the Supreme Court's recent decision in Clarke, this month's issue features articles regarding the Southern District of New York's decision in Schaeffler.
United States
23 Jul 2014
6
United States Signs FATCA Intergovernmental Agreement With The Cayman Islands
The US Department of the Treasury recently announced that the United States has signed a "Model 1" intergovernmental agreement with respect to the US Foreign Account Tax Compliance Act ("FATCA") with the Cayman Islands.
United States
16 Dec 2013
7
New Proposed Regulations Under Section 871(m) Adopt A Single Factor Test But Delay Effective Date Until 2016
On December 4, 2013, the Treasury Department and the Internal Revenue Service released new final and proposed regulations under section 871(m) of the Internal Revenue Code regarding the imposition of US federal withholding tax on certain equity-linked payments.
United States
13 Dec 2013
8
Timeline For Initial FATCA Implementation Extended
The Treasury Department and the Internal Revenue Service announced on July 12, 2013 a general six-month extension to the timeline for initial implementation of the Foreign Account Tax Compliance Act or FATCA from January 1, 2014 to July 1, 2014.
United States
16 Jul 2013
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