President Trump signed into law tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”) on December 22, 2017. The Tax Act implemented the most far-reaching changes to the Internal Revenue Code (the...more
4/9/2018
/ Base Erosion Tax ,
Business Expenses ,
Capital Gains ,
Carried Interest Tax Rates ,
Controlled Foreign Corporations ,
Corporate Taxes ,
EBITDA ,
Exports ,
GILTI tax ,
Global Market ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
Local Taxes ,
Multinationals ,
Net Operating Losses ,
Pass-Through Entities ,
Portfolio Companies ,
Private Equity ,
Private Equity Funds ,
Repatriation ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Exemptions ,
Tax Rates ,
Trump Administration
Proposed regulations were issued under Section 707(a)(2)(A) of the Internal Revenue Code of 1986, as amended (the “Code”), that address circumstances when certain arrangements between partnerships and their partners will be...more