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Insights Vol. 4 No. 10: Updates & Other Tidbits

Volume 4 No 10    /    Read Article

By Nina Krauthamer, Sheryl Shah and Neha Rastogi

This month, Sheryl Shah, Neha Rastogi, and Nina Krauthamer look briefly at certain timely issues: (i) Swiss nexus requirements to be eligible for treaty benefits, (ii) the impact of technology tax reporting and information sharing, (iii) an I.R.S. pilot program expanding the scope of letter rulings to Code §355 stock and security distributions, and (iv) recent application of the 2016 anti-inversion regulations issued by the Obama Administration under Code §7874.    See more →