ITS Washington Dispatch, March 2016
Release Date:
US international tax reform remains major issue on Capitol Hill – IRS final outbound asset reorganization rules adopt repeal of Section 367(a)(5) exception – Proposed regulations to treat foreign-owned single-member LLCs as corporations for 6038A reporting coming soon – IRS removes Cuba from list of countries for which FTCs, CFC deferral disallowed – Treasury to release US CbC reporting regs by 30 June, official says – IRS issues 2015 APA report.
ITS Washington Dispatch, March 2016