News & Analysis as of

Pass-Through Entities Foreign Account Tax Compliance Act

Morrison & Foerster LLP

The Impending Large Partnership Audits

In August, the Federal Bar Association Section on Taxation held an informative roundtable on the IRS’s new large partnership compliance or LPC program. One of the speakers, Maria Dolan with the IRS’s Large Business &...more

Hogan Lovells

FATCA tweaks kick "Passthru" withholding back to the future

Hogan Lovells on

Those of us who regularly review debt facilities have probably noticed that the prospective (earliest) application date for FATCA withholding on "gross proceeds” from sales or other dispositions and "foreign passthru...more

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