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We are pleased to enclose the March issue of Tax News and Developments, a publication of Baker McKenzie's North America Tax Practice Group. This month's edition features an update on the tax payment deadline, state and local tax effects of COVID-19, a discussion on the FDII regime, the final regulations under 721(c), and more.

In this Issue

  • Extension of April 15th Payment Date -- It's About Time
  • COVID-19: The Anticipated State and Local Tax Impacts of Coronavirus
  • Foreign-Derived Intangible Income (FDII) -- The Great Tax Benefit Overlooked by Some and Maximized by Others
  • Finalization of the Section 721(c) Regulations
  • Claim of Right Didn't Undo Trustee's Unauthorized Sale
  • New Proposed Regs Under Section 382(h) Provide Some Transition Relief
  • OECD Releases Pillars One and Two Impact Assessment -- Where is the Money Coming From?
  • You're Invited!...To Give the State Money: Navigating Delaware's Unclaimed Property Voluntary Disclosure Program
  • Never Give Up! States Continue to Move Digital Taxes
  • UK Budget 2020: What You Need to Know
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