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IRS Proposes to Limit Application of Funding Rule on Stock Buyback Excise Tax

In prior bulletins from February 2023 and December 2022, we described a notice from the Internal Revenue Service (IRS) that outlined the rules that the IRS intended to issue with respect to the 1% stock buyback excise tax....more

Upcoming Proposed Regulatory Changes to Stock Buyback Excise Tax

With another new year nearly upon us, we call attention to regulatory changes to the Stock Buyback Excise Tax that will be proposed to take effect on January 1 and the implications on more non-U.S. corporations. Specifically,...more

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