June 27, 2019

June 22 was the last day for the IRS to issue final regulations that could have applied retroactively to the effective date for tax reform. This article inventories significant guidance issued to date on 15 key tax reform measures.

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The IRS has issued proposed regulations that could increase a 10% U.S. shareholder's tax liability in respect of a controlled foreign corporation.

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The IRS recently announced that only an individual may be listed as the "responsible party" on an application for a tax identification number.

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Final regulations prevent taxpayers from deducting their state tax payments as charitable contributions.

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A look at the recent EU cases on beneficial ownership and abuse of rights.

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