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Holland & Knight LLP

USTR Initiates Section 301 Investigation into French Digital Services Tax

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• The Office of the U.S. Trade Representative is conducting an investigation under Section 301 of the Trade Act of 1974 with respect to the digital services tax (DST) bill recently approved by the French Parliament. • Under...more

King & Spalding

New Mandatory Enforcement Process For Information Document Requests in Large Business and International Tax Examinations

King & Spalding on

On January 2, 2014, the Large Business & International (“LB&I”) Division of the Internal Revenue Service began using a new mandatory enforcement process for delinquent information document requests (“IDRs”) in tax...more

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