On December 15, 2025, the US Department of the Treasury and the Internal Revenue Service (IRS) published final regulations and proposed regulations under Section 892 of the Internal Revenue Code relating to the taxation of...more
1/12/2026
/ Cross-Border Transactions ,
Final Rules ,
Foreign Governments ,
Foreign Investment ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
Investment Adviser ,
Investment Management ,
IRS ,
New Regulations ,
Proposed Rules ,
Sovereign Wealth Funds ,
Tax Exemptions ,
Tax Planning ,
U.S. Treasury
On October 20, 2025, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations (Proposed Regulations) under Section 897 that would reverse prior regulations that looked...more
10/27/2025
/ Corporate Taxes ,
Foreign Corporations ,
Foreign Investment ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
Proposed Regulation ,
Real Estate Investments ,
REIT ,
Tax Planning ,
Taxation ,
U.S. Treasury