U.S. Tax Laws: A Review of 2022 and a Look Ahead to 2023
Feb. 21, 2023 - As we settle into the new year, let’s take a moment to first consider last year’s tax developments and then take a look ahead to what 2023 might have in store for us. Review of U.S. Tax Developments in 2022 In 2022 we finally saw some movement on President Biden’s tax policy with the...
Disclosure Requirements Aimed at Shell Companies, co-author
Jan. 24, 2023 - Canadian Tax Journal, Vol. 70, No. 4, (Canadian Tax Foundation)
Upcoming Proposed Regulatory Changes to Stock Buyback Excise Tax
Dec. 29, 2022 - With another new year nearly upon us, we call attention to regulatory changes to the Stock Buyback Excise Tax that will be proposed to take effect on January 1 and the implications on more non-U.S. corporations. Specifically, we address exceptions for (i) a broad new per se funding rule...