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Article

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

In Canada, taxpayers must file CRA Form T106 to disclose certain non-arm's length transactions with non-residents. The United States does not have a single consolidated disclosure form equivalent to T106.

United States Tax

Rotfleisch & Samulovitch P.C.

Article

How Americans Must Report 'Spin-Off' Shares Under Section 355 Of The Internal Revenue Code (IRC) In The U.S.

U.S. corporations occasionally restructure by separating one part of their business into a new corporation and distributing shares of the new company to existing shareholders.

United States Tax

Rotfleisch & Samulovitch P.C.

Article

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

Many U.S. taxpayers with global investments are unaware of the harsh U.S. tax rules that apply to Passive Foreign Investment Companies, commonly known as PFICs.

United States Tax

Rotfleisch & Samulovitch P.C.

Article

Case Comment: CFM Insurance, Inc. v. Commissioner – What American Taxpayers Should Know About How The IRS Views Microcaptive Arrangements v Tax Avoidance Schemes

CFM Insurance, Inc., a microcaptive insurance company, was established to provide insurance coverage to its parent company, Caputo's New Farm Produce, a grocery store chain in Illinois.

United States Tax

Rotfleisch & Samulovitch P.C.

Article

What Recent Enforcement Announcements And Judicial Decisions Mean For Internal Investigations

United States Criminal

Wiley Rein

Article

GSA Announces Plans To Incorporate The "Revolutionary FAR Overhaul" Into GSA Schedule Contracts

United States Government

Wiley Rein

Article

Cyber Reporting Considerations

United States Technology

Wiley Rein

Article

Changes To Small Business Programs Create Challenges And Opportunities

United States Government

Wiley Rein

Video

Backdating, Bar Mitzvahs, And The Namibian Getaway: The Comverse Scandal Unraveled (Podcast)

United States Criminal

Wiley Rein

Article

Recent Developments In Sanctions And USTR Section 301 Fees Affecting The Shipping Industry (Video)

United States Transport

K&L Gates LLP

Article

BIS Suspends "Affiliates Rule" For One Year

United States International

Lewis Brisbois Bisgaard & Smith LLP

Article

How To Address PFAS Cleanup In Semiconductor Fabrication Facilities

United States Environment

Arcadis

Article

Expanding Patchwork Of State "Junk Fees" Laws Presents Compliance Challenges

United States Consumer

Wiley Rein

Article

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

United States Tax

Jeffer Mangels Butler & Mitchell LLP

Article

California Air Resources Board Publishes Draft SB 261 Guidance

United States Commercial

Ropes & Gray LLP

Curated

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

JAMS

Curated

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

JAMS

Article

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

WilmerHale

Curated

Importing Steel Into Mexico A Pillar Of Compliance For Suppliers Trading With Mexico

United States International

Braumiller Law Group, PLLC

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Enforcement of Foreign Judgments

Artificial Intelligence

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Visa Turbulence: Navigating Your H-1B Future In A Shifting U.S. Landscape (Video)

United States Immigration

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Curated

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

United States Litigation

JAMS

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Health Care Mediation Strategies: How To Resolve Complex Provider, Reimbursement, And Compliance Disputes (Podcast)

United States Litigation

JAMS

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How The JAMS AI Rules Can Streamline Discovery For AI-Related Disputes

United States Litigation

JAMS

Curated

Hot Topics In International Trade A Tariff Christmas Message For US Kids (Video)

United States International

Braumiller Law Group, PLLC

Curated

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

JAMS

Curated

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

JAMS

Curated

Top 5 Takeaways From "Advanced Mediation Strategies For Handling The Toughest Situations"

United States Litigation

JAMS

Curated

AI Innovation Is Accelerating, But Oversight Is Fragmented: Why ADR Must Fill The Governance Gap

United States Litigation

JAMS

Curated

Importing Steel Into Mexico A Pillar Of Compliance For Suppliers Trading With Mexico

United States International

Braumiller Law Group, PLLC

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