October 22, 2020

This article, which we originally ran as a BrassTax Alert, discusses IRS guidance on transitions from LIBOR and other IBOR-based rates. 

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The EU Council removed the Cayman Islands from the EU’s official list of non-cooperative jurisdictions. 

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The regulations provide guidance on the withholding requirements for transfers of partnership interests by foreigners.

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The new rules address the deductibility of meal and entertainment expenses.

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The regulations describe how to source gain from inventory sales.

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