William Sherman

William Sherman

Holland & Knight LLP

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Protecting Americans from Tax Hikes Act Makes Substantial Changes to Tax Law

The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) was signed into law on Dec. 18, 2015, as part of the Consolidated Appropriations Act, 2016. The PATH Act alters the regime for taxing foreign persons holding U.S....more

12/30/2015 - Controlled Foreign Corporations Depreciation FIRPTA Protecting Americans from Tax Hikes (PATH) Act REIT S-Corporation

New Audit Rules Require Changes to Partnership and LLC Operating Agreements

The Bipartisan Budget Act of 2015 (P.L. 114-74) includes a complete overhaul of the procedures that apply to Internal Revenue Service (IRS) audits of partnerships, including limited liability companies (LLCs) taxed as...more

12/22/2015 - Audits Bipartisan Budget IRS Operating Agreements Opt-Outs Partnerships TEFRA

U.S. Treasury Tries to Clamp Down on Tax Inversions

Lately, the media has focused on tax inversions, most recently when Burger King announced that it will purchase Tim Hortons, a Canadian company, but what are they?...more

10/6/2014 - Corporate Taxes Cross-Border Inversion Mergers Tax Evasion

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

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