Ideas & Insights

A look at the impact of Brexit on tax treaties and on the operation of tax law internationally in the new year.

Some European member states are extending the application of the anti-hybrid rules to common non-abusive structures.

China has dominated global supply chains, but with rising labor costs, a U.S.-China trade war and the COVID-19 outbreak, this may change.

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.

Final FTC regulations provide clarity while Treasury takes a stance against permitting a credit for digital taxes in new proposed rules.

Tax planning opportunities for consideration in light of COVID-19, the resulting economic crisis, and evolving tax laws and regulations.

Netherlands Budget Day 2021: An overview of important corporate and international tax developments to be aware of in country

RSM India covers the complex cross-border tax considerations and reporting requirements applicable to nonresident Indians in this guide.

Key actions companies doing business in the United Kingdom should consider as the UK’s transitional period with the EU comes to an end.

On Sept. 1, 2020, the Treasury released final regulations on the section 59A base erosion and anti-abuse tax (BEAT).

Global mobility requires cross-border tax planning with a global perspective, assignment planning and payroll reporting obligations.

Understanding the global landscape and keeping an eye on regulations, RSM can help businesses unlock efficiencies and realize tax savings.

Recent memo provides IRS view that certain stockless contributions create a split holding period on the stock.

OIRA has begun reviewing the FDII and GILTI deduction regulations and the final regulations are expected to be released soon.

IRS FAQs outline procedures for alien individuals in U.S. to claim the medical condition exception to avoid U.S. resident status.

Treasury released guidance indicating that references to NAFTA can be interpreted as USMCA for purposes of U.S. tax treaties.

In response to the COVID-19 crisis, the European Commission has formally proposed the deferral of certain deadlines under DAC6.

Time in U.S. counts as time in a foreign country under foreign earned income exclusion for taxpayers who returned to U.S. due to COVID-19.

In late March 2020 Mexico’s Secretary of Health issued measures that are to be followed in response to the COVID-19 pandemic

Global employers need to be aware of the risks they face as they navigate through the complexities posed by COVID-19.