News & Analysis as of September 20, 2024

Foreign Account Tax Compliance Act › Real Estate Investment Trust

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The Foreign Account Tax Compliance Act is a United States federal statute enacted in 2010 as part of the Hiring Incentives to Restore Employment Act (HIRE Act). FATCA aims to improve compliance of U.S. taxpayers... more +

Summary of the Biden Administration’s Fiscal Year 2023 Green Book Tax Proposals

Proskauer - Tax Talks on 7/21/2022

On March 28, 2022, the Biden Administration released the Fiscal Year 2023 Budget, and the “General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals,” which is commonly referred to as the “Green Book.” ...more

Proposed Regulations Provide Clarity for Qualified Foreign Pension Fund Exception

Proskauer - Tax Talks on 7/5/2019

On June 7, 2019, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) released proposed Treasury regulations under Sections 897, 1445 and 1446 (the “Proposed Regulations”) regarding the exception...more

MoFo Tax Talk: Volume 9, Issue 4

Morrison & Foerster LLP on 2/13/2017

EDITOR’S NOTE - Tax Talk doesn’t remember much about 1985. But we do remember that, after Ronald Reagan was re-elected president in 1984, tax reform was a very hot topic (remember the Tax Reform Act of 1985?). Anyway,...more

MoFo Tax Talk - Volume 8, No. 3

Morrison & Foerster LLP on 11/4/2015

Final and Temporary Dividend Equivalent Regulations Issued – Some Good, Some Bad, And Some Ugly: On September 17, 2015, the Internal Revenue Service (“IRS”) released final and temporary regulations under Section 871(m),...more

Focus on Tax Strategies & Developments - November 2014

McDermott Will & Emery on 11/12/2014

REIT Spin-Offs: Recent Transactions and IRS Rulings - Several recent corporate spin-offs in the United States have involved real estate investment trusts (REITs). Provided several requirements are satisfied, including...more

Tax Talk -- Volume 7, No. 2 -- July 2014

Morrison & Foerster LLP on 7/30/2014

In This Issue: - As FATCA Begins, IRS Rolls out Withholding Forms, Increases IGA Count - IRS Issues Final Circular 230 Rules Simplifying Written Tax Advice Requirements - Mortgage CCA Raises More...more

Tax Talk -- Volume 7, No. 1 -- April 2014

Morrison & Foerster LLP on 4/18/2014

In This Issue: - FATCA Update: IRS Releases New Regulations, New Forms, and New IGAs - No Rule Policy on MLPs - IRS Introduces New Grandfather Rule for Equity-Linked Instruments Under Section 871(m) - Rev....more

Update on UK and European Regulatory Developments - October 2013

Dechert LLP on 10/21/2013

The latest edition of Financial Services Europe and International Update from Dechert’s Financial Services Practice covers the most recent regulatory developments. In This Issue: - Part A – Regulation of Financial...more

Tax Talk -- Volume 6, No. 2 -- July 2013

Morrison & Foerster LLP on 7/23/2013

In This Issue: IRS Leaves Potential REIT Conversions Hanging; IRS Proposes to Relax Wash Sale Rules for Floating NAV Money Market Fund Share Redemptions; IRS Confirms Mexican Land Trust Is Not Trust Under U.S. Tax Law;...more

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Foreign Account Tax Compliance Act › Real Estate Investment Trust

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