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

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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