26 May 2017
North America Tax News and Developments - May 2017
Recent US legislative announcements and what it means for tax reform, North/South guidance from the IRS and analysis of the Second Circuit ruling on Chai v. Commissioner are discussed in the May issue of Tax News and Developments.
In This Issue:
- Do Recent Administrative and Legislative Actions Clear a Path for Tax Reform?
- Recent Helpful North/South and M&A Guidance from the IRS
- The Second Circuit Agrees with Dissenting Tax Court Judges to Hold the Commissioner Accountable
- Tax Court Concludes Extensions of Variable Prepaid Forward Contracts are Not Sales or Exchanges
- Delaware Disappoints with its Proposed Unclaimed Property Regulations
- State Tax Departments Beware, Deference may be Diminished Under Gorsuch
- Upcoming Washington, DC and San Francisco Conferences Focus on Transfer Pricing in the Midst of Potential US Tax Policy Changes