September 25, 2019

The IRS has issued proposed regulations that could further reduce the ability of “loss corporations” to use net operating losses after an ownership change.

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Law360 recently named Cadwalader, Wickersham & Taft LLP tax group chair Linda Swartz one of the country’s fourteen most "Influential Women in Tax Law."

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Senator Ron Wyden has proposed a bill that would eliminate the current preferential rates for long-term capital gains and would require certain taxpayers to “mark to market” their assets and pay tax annually on any appreciation.

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The IRS has issued proposed regulations that address Section 451(b)'s book-tax conformity requirement.

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DAC 6 will require EU Member States to automatically exchange information about "potentially aggressive" cross-border arrangements.

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