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Katten Muchin Rosenman LLP
Given the breadth and depth of its economy and financial markets, the liquidity of its securities, commodity futures, swaps and options exchanges, and its robust legal and regulatory framework...
Littler Mendelson
Three new rules will take effect this year that alter the overtime wages subject to Alabama withholding tax and employers' requirements in reporting those newly exempt wages.
Miller & Chevalier Chartered
The OECD/Group of 20 (G20) Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) released a multilateral convention (MLC) to implement Pillar One's Amount A...
Miller & Chevalier Chartered
While the Speaker drama unfolds and we find ourselves in the middle of the third week of a paralyzed House, Tax Take turns its attention to some noteworthy international tax developments.
Nossaman LLP
To those CPAs and taxpayers who pulled all-nighters to get returns filed this past Monday, October 16, 2023, the IRS that same day channeled Emily Litella and said, "Never mind."
Miller & Chevalier Chartered
While the House of Representatives sits idle as Republicans figure out who to elect as their next Speaker, Senate taxwriters are poring over the written responses to questions for the record (QFRs)...
Withers LLP
Crypto companies and exchanges are facing unprecedented pressure from financial regulators around the world, with many digital asset businesses starting to consider moving to friendlier locations.
Kelley Drye & Warren LLP
The tax treatment of a distressed debt transaction at the Holder level is often uncertain or counterintuitive.
Torys LLP
As interest rates rise, investments in loans have become an increasingly attractive alternative to equity investments. Many funds and money managers typically offer structures...
Mayer Brown
On July 21, 2023, the Internal Revenue Service ("IRS") released Notice 2023-55 (the "Notice") providing temporary relief from the final foreign tax credit regulations issued in 2022 (the "2022 Final Regulations").
In this four-part series, we explore several of the most commonly-considered option program enhancements emerging companies may consider as they strive to make their stock option...
Womble Bond Dickinson
Proximity to existing automotive OEMs and suppliers already located in the southeastern U.S. is just one of the factors drawing new EV projects to the region.
Cadwalader, Wickersham & Taft LLP
The IRS has finally taken a view on the exception to FIRPTA (the Foreign Investment in Real Property Tax Act) for publicly traded stock of a United States real property holding corporation...
In the first part of this four-part series, we provided a high-level summary of stock option basics. In this second installment, we build on those basics
Foley & Lardner
Brian Lucareli, Director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Lynn Gandhi, partner and member of the firm's Tax group, for a 10-minute...
Mayer Brown
As countries around the world enact legislation implementing Pillar Two, the Republican majority of the House Ways & Means Committee has made no secret of its dissatisfaction with the Biden Administration's willingness...
Kramer Levin Naftalis & Frankel LLP
On Oct. 25, the Chilean government submitted the reservations made by the U.S. Senate regarding the U.S.-Chile bilateral income tax treaty (the Tax Treaty)...
Miller & Chevalier Chartered
The United States-Taiwan Expedited Double-Tax Relief Act, which is advancing to the full Senate, would provide an array of tax benefits on certain income earned by qualified residents of Taiwan from US investments or activities.
Holland & Knight
The U.S. Senate, in a vote of 95-2 on June 22, 2023, approved a Resolution of Advice and Consent (the Resolution) to ratify the Convention Between the Government of the United States...
Duane Morris LLP
On June 22, the U.S. Senate finally consented to the ratification of the United States-Chile income tax treaty by a 92-2 vote. The treaty was "initialed" in February 2010, but is still pending U.S. ratification.
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