The United States is an attractive place for entrepreneurs and investors from around the globe for various reasons. It provides access to a huge consumer base, strong legal protections, and a thriving ...
Earlier this month, the U.S. Court of Appeals for the District of Columbia Circuit issued a decision in Farhy v. Commissioner, No. 23-1179 (May 3, 2024), reversing the Tax Court’s decision that held ...
On Dec. 12, 2016, the Treasury Department and the Internal Revenue Service announced final regulations (issued in proposed form on May 5, 2016) requiring domestic disregarded entities with foreign ...