We are pleased to enclose the January issue of Tax News and Developments, a publication of Baker McKenzie's North America Tax Practice Group. This month's edition features updates on phase outs and rate changes under the TCJA, PLRs related to Spin-Off transactions, Country-by-Country statistics, and more!
In this Issue:
- Don't Mess With the DA
- Bet You Didn't See That One Coming: IRS Issues Two PLRs Dealing With Section 368(a)(1)(D) Spin-Off Transactions
- IRS Releases Second Country-by-Country Report Statistics
- The Next Frontier: New Legislative Proposals on Digital Services and Data Sharing in Maryland, Nebraska and New York
- SEC Cautions Investors and Sponsors About Unregistered Initial Exchange Offerings