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Withholding Tax › Foreign Investment › U.S. Treasury

Paul Hastings LLP

Section 899 of the One Big Beautiful Bill — Focus on Tax and Private Funds

Paul Hastings LLP on

On May 22, the House of Representatives voted to approve the One Big Beautiful Bill (OB3), which contains a new addition to the U.S. Internal Revenue Code — Section 899. OB3 is now under consideration by the Senate, which...more

Cadwalader, Wickersham & Taft LLP

Final And Proposed Regulations Address U.S. Withholding Tax On U.S. Equity Derivatives

Cadwalader, Wickersham & Taft LLP on

I. Introduction - On Tuesday, December 4, the IRS and the Treasury Department issued proposed regulations that, if finalized as proposed, would dramatically increase the extent to which U.S. withholding tax is imposed...more

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