On February 17, 2016, the U.S. Treasury released new regulations (the New FIRPTA Regulations) that reflect changes that the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) made to the Foreign Investment in Real...more
On December 18, 2015, the United States Congress enacted the Protecting Americans from Tax Hikes Act of 2015 (the Act). Among other things, the Act permanently extends many “popular” tax provisions (e.g., the research and...more
On April 30, 2015, Representatives Kevin Brady (R-TX) and Joe Crowley (D-NY), both members of the U.S. House Ways & Means Committee, introduced legislation intended to encourage foreign investment in United States real...more