Specialty Group: TAG Tax

Author: Evan Fox, J.D., LL.M. Under Internal Revenue Code (IRC) Section 1366, shareholders of S Corporations report their share of net income as if it were directly earned. Included in the computation of net income is a ...

As a result of the OECD Base Erosion and Profit Shifting (BEPS) project to minimise tax leakage, amendments have been proposed to Double Tax Agreements (“DTA’s”) through use of a Multilateral Instrument (MLI). The ...

In August 2018, the U.S. Department of the Treasury issued final Regulations concerning the qualifications, designation, authority, and resignation of the required Partnership Representative under the new Centralized Par ...

Authors: Barbara Lawrence and Katy Donlan At the end of 2017, the most significant federal tax legislation to take effect in over three decades was enacted. Federal guidance issued over the past year regarding that legi ...