Search
Searching Content indexed under Securities by Ethan Harris ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
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
Spin-Off Revenue Procedure Removes A No-Rule Area And Provides Safe Harbors For Unwinding High Vote/Low Vote Stock Structures
One of the requirements for a tax-free spin-off under Section 355 is that the distributing corporation ("D") distributes stock of the controlled corporation ("C") representing "control" of C (the "Distribution of Control Requirement").
United States
27 Jul 2016
3
Proposed Regulations On Related-Party Debt Instruments Would Result In Dramatic Adverse Tax Consequences
The broad scope of the Proposed Regulations also would impact common decisions primarily motivated by non-tax concerns, such as which company in an expanded group will borrow from third parties.
United States
9 Jun 2016
4
Treasury And IRS Issue Additional Anti-Inversion Notice
The Treasury Department and the IRS released Notice 2015-79 (the "2015 Notice") on November 19th to further limit expatriation transactions and to supplement the anti-inversion guidance issued by them on September 22, 2014.
United States
27 Nov 2015
Links to Result pages
 
1