President Trump signed into law tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”) on December 22, 2017. The Tax Act implemented the most far-reaching changes to the Internal Revenue Code (the...more
4/9/2018
/ Base Erosion Tax ,
Business Expenses ,
Capital Gains ,
Carried Interest Tax Rates ,
Controlled Foreign Corporations ,
Corporate Taxes ,
EBITDA ,
Exports ,
GILTI tax ,
Global Market ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
Local Taxes ,
Multinationals ,
Net Operating Losses ,
Pass-Through Entities ,
Portfolio Companies ,
Private Equity ,
Private Equity Funds ,
Repatriation ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Exemptions ,
Tax Rates ,
Trump Administration
The U.S. House of Representatives GOP conference released its long-awaited tax reform bill, the Tax Cuts and Jobs Act (the “House Bill”), on Thursday, November 2, 2017. ...more
11/10/2017
/ Carried Interest ,
Compensation & Benefits ,
Controlled Foreign Corporations ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
Legislative Agendas ,
Net Operating Losses ,
Pass-Through Entities ,
Proposed Legislation ,
Stock Options ,
Tax Code ,
Tax Deductions ,
Tax Exempt Entities ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
UBTI
The political, economic and constitutional fallout of the UK’s referendum decision to leave the European Union (Brexit) will continue for some time. In addition to considering some of the possible domestic UK tax implications...more
7/2/2016
/ CFCs ,
Controlled Foreign Corporations ,
Corporate Taxes ,
Customs ,
Dividends ,
EU ,
European Economic Area (EEA) ,
Exit Tax ,
ICAV ,
Income Taxes ,
International Tax Issues ,
Referendums ,
Stamp Taxes ,
Tax Treaty ,
Transfer Pricing ,
UK ,
UK Brexit ,
Value-Added Tax (VAT)
The Internal Revenue Service (“IRS”) and Treasury Department issued Notice 2014-52 (the “Notice”) targeting corporate inversions on September 22, 2014 (the “Notice Date”) in the U.S. Tax considerations are important for...more