Last week, we presented the first half of our "Top 10 Questions" regarding the pending reconciliation package.
In this article, Tax Member Kevin Kenworthy and Senior Associate Ca
President Biden unveiled highly anticipated details regarding his $2 trillion American Jobs Plan last week, not the least of which related to the Administration's proposals to target key c
On September 29, 2020, the Treasury Department and IRS issued final and proposed regulations addressing a host of issues relating to the foreign tax credit, including proposed regulations that cont
In this article, Layla Asali discusses various tax policy issues raised by disrega
On September 1, 2020, Treasury and the IRS released additional guidance under section 59A, the base erosion and anti-abuse tax (BEAT) added by the 2017 Tax Cuts and Jobs Act.1 These fina
On July 9, 2020, Treasury and the IRS released final regulations under section 250, which provides a deduction for a domestic corporation's foreign derived intangible income (FDII) and global intan
Under immense pressure to devise a fair and administrable solution for taxing digital businesses by 2020, the OECD yesterday released a public consultation document to test the waters with a potent
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