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Key Case Law Developments, Recent IRS Rulings, and Trump’s Response to DSTs

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Key Case Law Developments, Recent IRS Rulings, and Trump’s Response to DSTs

  • By Larissa Neumann, William R. Skinner

 Larissa Neumann and William R. Skinner examine the Trump administration’s calls for action against countries with discriminatory or extraterritorial taxes in place; review recent important case law developments; and explore IRS rulings on the controlled foreign corporation group election under section 163(j), check-the-box, and proposed regulations for previously taxed earnings and profits.

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