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Section 6012

International Tax Advisory: Through the Looking Glass: Reporting by Foreign-Owned Disregarded Entities

May 16, 2016 By Edward Tanenbaum and Heather Ripley

In the wake of the Panama Papers leak, the IRS and Treasury have announced proposed regulations to require significant reporting by foreign-owned domestic disregarded entities. Our International Tax Group considers the implications of this anticipated regulatory burden.

Filed Under: International Tax Advisory Tagged With: Code Section 3038A, disregarded entity, domestic entity, EIN, federal tax, international tax, IRS, LLC, Panama Papers, Section 1.6037A-2, Section 267, Section 301.7701-2, section 482, Section 6012, Section 6031, Section 6038A, SS-4, tax information exchange, Treasury

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