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Financial Transaction Tax: European Implementation and American Imitation?

Momentum is building to reform the U.S. tax system and address the nation’s fiscal challenges. However, options to raise revenue to reduce the deficit and offset a potential decrease in corporate and individual tax rates are...more

IRS and Treasury Publish New Rules Regarding Payments of Synthetic Dividends

On January 23, 2012, the IRS and the Treasury Department published temporary and proposed regulations under Section 871(m) of the Internal Revenue Code. The regulations implement the tax and withholding regime applicable...more

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