While our inboxes are flooded on a daily basis with news about how the pandemic has created supply chain and commodities issues, global organizations must think about more than just near-term issues. Although the pandemic...more
2/28/2022
/ Antitrust Provisions ,
Automotive Industry ,
Environmental Social & Governance (ESG) ,
Goods or Services ,
Manufacturers ,
Motor Vehicles ,
Regulatory Standards ,
Suppliers ,
Supply Chain ,
Supply Contracts ,
US Trade Policies
Proposed IRS regulations clarify when fines and penalties are deductible but leave important issues unresolved.
The U.S. Internal Revenue Service has released proposed regulations clarifying when fines, penalties, and...more
Proposed regulations, if adopted, would impose substantial restrictions in many cases on a corporation's use of existing net operating losses and similar tax attributes after a substantial change in ownership.
On September...more
9/18/2019
/ Acquisitions ,
Change of Ownership ,
Corporate Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Mergers ,
Net Operating Losses ,
Proposed Regulation ,
Sale of Assets ,
Startups ,
Venture Capital
The proposed regulations, released October 31, 2018, generally provide tax-free treatment to a U.S. corporate parent of a controlled foreign corporate subsidiary ("CFC") for deemed dividends triggered when the CFC provides...more
11/2/2018
/ Borrowers ,
Controlled Foreign Corporations ,
Joint and Several Liability ,
Lenders ,
Parent Corporation ,
Proposed Regulation ,
Real Estate Investments ,
Section 956 ,
Shareholders ,
Subsidiaries ,
U.S. Treasury