North America Tax News and Developments - June 2020

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We are pleased to enclose the June issue of Tax News and Developments, a publication of Baker McKenzie's North America Tax Practice Group. This month's edition features Congress, Treasury, Paycheck Protection Program and Employee Retention Credit, Online Trading Platform for Partnership Interests is a Qualified Matching Service and DAC6 Possible Six-Month Deferral to Reporting. 

In this issue:

• Congress, Treasury, Paycheck Protection Program and Employee Retention Credit
• Business Leagues for One? Beware of the “Line of Business” Factor
• Online Trading Platform for Partnership Interests is a Qualified Matching Service
• DAC6 Possible Six-Month Deferral to Reporting
• Texas Court Delivers a Sirius Change to Sourcing Methodology for Services
• Texas Comptroller’s Office Implements New Sourcing Rule for Internet Sales and Announces End of Internet Access Tax