United States Tax News

Protocol to the TIEA between Guernsey and the U.S. has Entered into Force

19 October 2015

Tax Treaty between Liechtenstein and U.S. under Negotiation

13 October 2015

U.S. to Issue CbC Reporting Regulations by the End of the Year

9 October 2015

U.S. IRS Announces Start of Automatic Exchange of Information under FATCA IGAs

7 October 2015

OECD Publishes Final BEPS Package

6 October 2015

U.S. Court Holds Denial of Discretionary Tax Treaty Benefits subject to Judicial Review

1 October 2015

U.S. Issues Regulations on Dividend Equivalents from Sources within the U.S.

25 September 2015

Five Permanent Extenders Bills Passed by U.S. House Ways and Means Committee

21 September 2015

U.S. Issues Regulations Clarifying Coordination of Transfer Pricing Rules with Other Code Provisions

18 September 2015

U.S. IRS Publishes International Practice Units on Liquidation of a Foreign Corporation and Accounting for Intangibles and Services Associated with Tangible Property

15 September 2015

U.S. Court Affirms that Economic Substance Doctrine Applies to the Foreign Tax Credit Regime

11 September 2015

U.S. Publishes Regulations on CFCs, Foreign Partnerships and Active the Rents and Royalties Exception

10 September 2015

U.S. Interest Rates on Overpaid and Underpaid Tax Remain Unchanged for Q4 2015

9 September 2015

Chilean Senate Approves Tax Treaty with the U.S.

8 September 2015

U.S. IRS Publishes International Practice Units on Outbound Sales Transfer Pricing Issues and Foreign-to-Foreign Transactions Income Inclusion

4 September 2015

U.S. IRS Updates General and ICMM FATCA FAQs

3 September 2015

Washington DC Adopts Tax Haven Blacklist

2 September 2015

U.S. Congressmen Reiterate Concerns with Treasury's Plans to Implement CbC Reporting

31 August 2015

U.S. IRS Publishes Ten International Practice Units

25 August 2015

U.S. IRS Publishes Procedures for Competent Authority Assistance and APAs

14 August 2015

U.S. IRS Publishes Five International Practice Units

11 August 2015

U.S. IRS Updates General FATCA FAQ

7 August 2015

Changes to U.S. Tax Return Deadlines Included in Highway Funding Bill

6 August 2015

U.S. Congress Passes Three-Month Highway Funding Bill without Tax Reform

4 August 2015

U.S. Bill Introduced to Permanently Extend Dividends Received Deduction

4 August 2015

U.S. IRS Publishes Initial Version of the 2015-2016 Priority Guidance Plan

3 August 2015

U.S. Tax Court Rules on the Validity of the Requirement that Stock-Based Compensation Costs be Included under Cost-Sharing Agreements

31 July 2015

U.S. Senators Announce Support for House Proposal for an Innovation Box Regime

31 July 2015

U.S. Congressmen Release Draft Innovation Box Legislation

30 July 2015

U.S. Senator Says OECD BEPS Action Items Require Congressional Approval in order to be Implemented

20 July 2015