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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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Key Contacts

 

Adam Blakemore
Partner
T. +44 (0) 20 7170 8697
adam.blakemore@cwt.com

Linda Z. Swartz
Partner
T. +1 212 504 6062
linda.swartz@cwt.com

Jon Brose
Partner
T. +1 212 504 6376
jon.brose@cwt.com

Andrew Carlon
Partner
T. +1 212 504 6378
andrew.carlon@cwt.com

Mark P. Howe
Partner
T. +1 202 862 2236
mark.howe@cwt.com

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