Author: North America Tax Practice

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We are pleased to enclose the February issue of Tax News and Developments, a publication of Baker McKenzie's North America Tax Practice Group. The February edition features articles on important developments in Treasury staff appointments and the current administrative state, temporary and final Section 987 regulations, Notice 2016-73 and triangular B reorganizations, the US commitment to a voluntary CbC reporting option, and state and local and Canadian tax updates. A complete list of articles is available below.

In this Issue

  • The New Administration's Activities Related to Tax Administration
  • US Treasury Releases Final & Temporary Section 987 Regulations
  • Notice 2016-73: The Final Chapter?
  • Newly Issued Section 901(m) Regulations
  • Treasury and IRS Finalize Controversial Proposed Regs. Under Section 367, Retroactively Precluding Tax-Free Outbound Transfers of Foreign Goodwill and Going Concern Value
  • Treasury Issues Temporary Regulations Addressing Predecessors and Successors Under Section 355(e)
    US Formalizes Voluntary CbC Reporting Option
  • Temporary Regulations Address Outbounding Appreciated Property Via Related Partnerships
  • IRS Discloses Proposed Partnership Audit Regulations
    Final PTP Regulations Define Qualifying Income
  • State and Local Tax Update:
    • Texas Court Rewrites the Tax Script for AMC
  • Canadian Tax Update
    • Availability of Rectification in Tax Cases Limited by Supreme Court of Canada
  • IRS Reduces RIC/REIT Built-In Gain Period to Five Years to Follow the PATH Act
  • PFIC: Determining Ownership and Reporting Requirements Under New Regulations
  • Dividend Equivalent Developments Answer Questions and Raise New Ones
  • Join Baker McKenzie in Miami for the 18th Annual Latin America Tax Conference
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