The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) provided a tax exemption…
Key guidance for foreign partners holding interests in partnerships that are engaged in a U.S.…
The U.S. economy has picked up momentum in the last decade and has maintained a…
WHAT DO YOU NEED TO KNOW? Last month, HM Revenue & Customs (HRMC) issued a…
For anyone working in a partnership, making the leap from employee to partner is often…
The Internal Revenue Service (IRS) Advance Pricing and Mutual Agreement (APMA) program announced recently that…
