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The Increasing Link Drawn By Regulators Between State Aid & Taxation Systems
In 2018, the European Commission (EC) concluded two more investigations into whether the tax ruling practices of Member States breached European Union (EU) State aid rules:
European Union
26 Aug 2019
Treasury And IRS Issue Final Regulations On Inversions
On July 11, 2018, the Treasury Department and the IRS published final Treasury regulations on inversion transactions (the "Final Regulations").
United States
26 Jul 2018
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
Energy Update
On December 22, 2017, the tax reform bill known as the Tax Cuts and Jobs Act (H.R. 1) (the "Tax Reform Act") was signed into law.
United States
15 Feb 2018
Effects Of Tax Reform On The Renewable Energy Sector
On December 22, 2017, the tax reform bill known as the Tax Cuts and Jobs Act (H.R. 1) (the "Tax Reform Act") was signed into law.
United States
12 Feb 2018
Tax Reform Summary For Family Offices
On December 20, 2017, Congress passed the "Tax Cut and Jobs Act," which was signed into law by President Trump on December 22, 2017.
United States
28 Dec 2017
Tax Cuts And Jobs Act: House And Senate Pass Tax Reform Bill
On December 20, 2017, the House of Representatives and the Senate passed the "Tax Cuts and Jobs Act of 2017" (H.R. 1) (the "Bill").
United States
27 Dec 2017
House Passes Tax Cuts And Jobs Act: How The Senate Proposal Compares
On November 2, 2017, the House Ways and Means Committee (the "House Committee") released its plan for comprehensive tax reform: the "Tax Cuts and Jobs Act of 2017" ...
United States
24 Nov 2017
House Committee On Ways And Means Releases Tax Reform Proposal
The House Committee on Ways and Means released today its proposed legislative language implementing, in large part, the framework for tax reform issued by the so-called "Big Six" on September 27, 2017.
United States
9 Nov 2017
Trump Administration And Congressional Leaders Release Tax Reform Framework
On September 27, 2017, the Trump Administration, the House Committee on Ways and Means and the Senate Committee on Finance released their much-anticipated framework for tax reform (the "Framework").
United States
5 Oct 2017
German Constitutional Court Declares Parts Of Provisions Regarding Forfeiture Of Tax Losses And Loss Carry Forwards Unconstitutional
The decision of the German Constitutional Court only applies to share transfers up to 50%.
25 May 2017
Internal Revenue Service Announces It Will Recommence Issuing Private Letter Rulings On Certain Spin-Off Debt Exchanges
The Internal Revenue Service has announced that it will recommence issuing private letter rulings concerning whether a distributing corporation's transfer of stock or securities of a controlled corporation...
United States
18 May 2017
Update On US Federal Tax Reform Proposals
On April 26, the Trump Administration made its much-anticipated release of several "core principles" of its tax plan.
United States
5 May 2017
How The Trump Presidency May Affect Commercial Real Estate Investment In Mexico
As the United States' neighbor and second-largest trading partner, no country has followed President Trump's rhetoric quite like Mexico.
23 Mar 2017
House Blueprint's Destination-Based Cash Flow Tax: A Primer
The election of Donald Trump in November has substantially increased the likelihood of major tax reform in the near future.
United States
20 Mar 2017
FRC Report On Companies' Tax Reporting
On 31 October 2016, the FRC published a report following its review of certain aspects of tax reporting of 33 pre-informed FTSE 350 companies' annual reports and accounts.
10 Feb 2017
Potential US Tax Reform Could Fundamentally Change The Structure Of The US Tax System
With the election of Donald Trump, who pledged during the campaign to usher in fundamental tax reform, the Republican majorities in Congress have begun planning major tax changes...
United States
30 Nov 2016
Doing Business In The Kingdom Of Saudi Arabia
The Kingdom of Saudi Arabia is of significant interest to foreign investors, particularly in light of recent Government initiatives.
United States
4 Oct 2016
Are The Proposed Code Sec. 385 Regulations, Which Represent Significant Changes In Law, In Part, Impermissibly Retroactive?
On April 4, 2016, the Treasury and the IRS released proposed regulations under Code Sec. 3851 addressing whether purported indebtedness issued to certain related parties will be treated as stock...
United States
9 Aug 2016
Brexit: Issues And Q&A For Businesses
On Thursday 23 June 2016, the UK electorate voted to leave the European Union. While this vote was advisory in nature, we expect that ultimately the UK Government and Parliament will respect the outcome...
8 Jul 2016
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