This bulletin follows our previous update on evolving U.S. tax reform, which highlighted the competing House and Senate proposals, particularly the introduction and scope of proposed Section 899 targeting "unfair foreign...more
7/21/2025
/ Base Erosion and Anti-Abuse Tax (BEAT) ,
Corporate Taxes ,
EBITDA ,
Estate Tax ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
International Tax Issues ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Qualified Business Income ,
SALT ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Legislation ,
Tax Planning ,
Tax Reform
Review of U.S. Tax Developments in 2021-
Last year, we predicted that the biggest U.S. tax news in 2021 would be revenue-raising legislation that the Democrats would put forward after the election of Joe Biden as the 46th...more
3/4/2022
/ Anti-Injunction Act ,
Base Erosion and Anti-Abuse Tax (BEAT) ,
BEPS ,
Capital Gains ,
Corporate Taxes ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
Green Book ,
Infrastructure ,
IRS ,
Joe Biden ,
Like Kind Exchanges ,
Net Investment Income ,
OECD ,
PFIC ,
Popular ,
Tax Cuts and Jobs Act ,
Tax Reform ,
Tax Treaty ,
U.S. Treasury