Corporations
Spin-Off Expenses
Last week, our Federal Tax Group considered whether corporations that have engaged in spinoffs should be aggressive in deducting expenses.
Read the full advisory here.
Foreign-Derived Intangible Income
It’s probably the next-best part of the Tax Cuts and Jobs Act for multinationals. Our Federal Tax Group investigates the foreign-derived intangible income regime and how you can use it.
What is an export?
Getting the CFC involved
Selling a service
Read the full advisory here. [...]Read more
The Tax Act’s New Business Interest Expense Limitation – Dear IRS: Some Guidance, Please?
The Tax Cuts and Jobs Act replaced the earnings stripping rules with a new limitation on deductions for business interest expense. Our International Tax Group examines the new law and what it means for interest expense deductions going forward.
Special rules for partnerships and S corporations
Rules for corporations
What the new limitation leaves out
Read the full advisory here. [...]Read more