ITS Washington Dispatch, January 2017
Release Date:
Republican control of Congress, White House sets stage for US tax reform – IRS regulations deny nonrecognition to contributions of appreciated property by US persons to certain partnerships with related foreign partners – IRS issues final anti-corporate inversion regulations – IRS issues guidance on CbC reports for early reporting periods – Final and temporary Section 871(m) regulations address dividend equivalents – 2017 Qualified Intermediary Agreement, Foreign Financial Institution Agreement released – OECD releases BEPS Action 6 draft on treaty entitlement of non-CV funds’ examples.
ITS Washington Dispatch, January 2017