Summer Ayers LePree

Summer Ayers LePree

Holland & Knight LLP

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IRS Announces Easing Of FATCA Enforcement For 2014 And 2015

HIGHLIGHTS - - The IRS has issued a Notice detailing temporary modifications to its enforcement rules having to do with the Foreign Account Tax Compliance Act. - Under IRS Notice 2014-33, 2014 and 2015 will be...more

5/6/2014 - Banks FATCA International Tax Issues IRS Nonbank Firms

Post-Fiscal Cliff: What the New American Taxpayer Relief Act Does and Does Not Do

At midnight on December 31, 2012, the United States briefly fell off of the much-anticipated and highly publicized "fiscal cliff," with income tax rates rising on most taxpayers and a host of substantial spending cuts...more

1/3/2013 - Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Dividends Estate Tax Federal Budget Fiscal Cliff Income Taxes Payroll Taxes

When Is A Statutory Benefit A ‘Treaty Benefit’? When IRS Says So!

Since Section 1(h)(11) was enacted as part of the Jobs and Growth Tax Relief Reconciliation Act of 2003, questions have been raised on exactly how to interpret the section's legislative history. Under this provision, a...more

10/19/2012 - Corporate Taxes Income Tax Treaty IRS Qualified Foreign Corporation

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