Tax Alert
IRS issues final regulations for sales of partnership interests
Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.
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Ideas & Insights
Tax Alert
DOL issues registration regulations for Pooled Employer Plans (PEPs)
The U.S. Department of Labor has issued necessary regulations for service providers that want to offer PEP arrangements to their clients.
Tax Alert
COVID-19 delays FATCA and CRS reporting deadlines in key jurisdictions
The U.S., Cayman, and other jurisdictions extend deadlines for filing FATCA and CRS reports, but exams and compliance programs continue.