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Shearman & Sterling LLP
Significant tax reform could be imminent, depending on whether Biden or Trump wins next month's election and which party controls Congress.
Mintz
Months into the COVID-19 pandemic, many employer telecommuting arrangements remain in place, with several large corporations opting to extend these arrangements well into 2021.
Mintz
With an upcoming election, economic uncertainty, and a dining room that has become both a school and a home office, family gift planning may be far from the top of your to-do list.
Shearman & Sterling LLP
On October 13, 2020, the U.S. Department of Treasury ("Treasury") and the Internal Revenue Service (the IRS) released final regulations (T.D. 9927) (the "Regulations") under sections 1502 and 1503...
Arnold & Porter
In the waning days of the COVID summer, the District of Columbia (DC or District) eliminated a valuable tax exemption that real estate investors have routinely used to avoid paying DC taxes on the ...
Proskauer Rose LLP
On October 7, 2020, the U.S. Internal Revenue Service and Treasury Department released final regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions of certain partnership interests by non-U.S. persons.
Sheppard Mullin Richter & Hampton
As reported in our earlier blog post The CARES ACT – Tax Relief, the federal CARES Act provides for forgiveness of indebtedness for eligible recipients of Paycheck Protection Program ("PPP")...
Shearman & Sterling LLP
On October 7, 2020, the U.S. Department of Treasury ("Treasury") and the Internal Revenue Service (IRS) finalized regulations (T.D. 9926) (the "Final Regulations") with respect to the ...
Dickinson Wright PLLC
One traditional estate planning technique that has become increasingly popular in recent months is the Grantor Retained Annuity Trust (GRAT).
Morrison & Foerster LLP
A long-running High Court battle over legal privilege in regulatory audit investigations ends in success for the Financial Reporting Council and provides further clarity on the application ...
Holland & Knight
The IRS Large Business & International Division (LB&I) announced on Oct. 5, 2020, the latest IRS audit campaign targeting nonresident aliens (NRA)
Ropes & Gray LLP
On October 1, 2020, the U.S. Department of Health and Human Services ("HHS") announced $20 billion in new funding for providers affected by COVID-19 as part of ...
WilmerHale
In the recent decision of The Financial Reporting Council Limited v Frasers Group Plc, the English High Court held that documents detailing advice received from accountants
Ropes & Gray LLP
THIS HAS BEEN AN UNUSUAL YEAR, by any measure, and it is not over yet. As we head into the last quarter of 2020, there are some personal planning possibilities to consider.
Ruchelman PLLC
Today's cross border tax planners are expected to know all there is about various provisions of Subchapter N of the Internal Revenue Code.
Ruchelman PLLC
The I.R.S. recently released drafts of two new partnership return schedules and accompanying instructions to replace, supplement, and clarify the way partnership income, loss, deductions, credits and other items ...
Ruchelman PLLC
In the Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, the U.S. Con¬gress enacted the most dramatic change to the U.S. Tax Code since 1986, adding among other provisions G.I.L.T.I.'s quasi-territorial tax under Code §951A.
Proskauer Rose LLP
If you have not already been inundated with invitations to webinars, articles and newsletters regarding the estate planning you should consider doing before the end of the year, you undoubtedly will receive these over the next few months.
Reinhart Boerner Van Deuren s.c.
As 2020 is coming to a rapid close and business losses are looming, noncorporate taxpayers should consider whether their businesses will generate net operating losses (NOLs), and whether...
Jeffer Mangels Butler & Mitchell LLP
We live in strange and unprecedented times, both from an estate planning perspective and globally.
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