In a long-awaited decision, the Tax Court recently held that gain realized by a foreign taxpayer on the sale of a partnership engaged in a US trade or business was a sale of a capital asset not subject to US tax, declining to...more
In This Issue:
Features -
..The UK Response to BEPS and Hybrid Mismatches
..Parental Liability for French Subsidiaries
..The Evolving US-Cuba Trade Landscape
..Amendments to Taiwan Fair...more