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Proposed Regulation › GILTI tax › Biden Administration

McDermott Will & Emery

Five Things a CFO of a Recently De-SPAC’ed Company Should Know About the Biden Made in America Tax Plan

McDermott Will & Emery on

CFOs of recently de-SPAC’ed* and newly public companies face significant challenges. High on the list is the recently released Made in America Tax Plan, through which the Biden administration proposed significant changes to...more

McDermott Will & Emery

New Final Regulations Revise Rules on the Application of Section 163(j) to CFCs

McDermott Will & Emery on

As amended by the Tax Cuts and Jobs Act (TCJA), section 163(j) of the Internal Revenue Code (the Code) provides that a taxpayer’s interest expense is deductible only to the extent of the sum of: (i) the taxpayer’s interest...more

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