Americas

US Tax Court decision has big implications for non-US partners in US partnerships

July 16, 2017

Monte A. Jackel, Senior Council at Akin, Gump, Strauss, Hauer & Feld, discusses the implications of the US Tax Court's July 13 decision in Grecian Magnesite Mining, Industrial & Shipping Co. SA v. Commissioner, where the Court rejected the IRS’s aggregate approach for taxing a foreign partner’s gain on the redemption of its US partnership interest and concluded that the foreign investor was not subject to US taxation . . .

Spain-Mexico tax treaty protocol to enter into force

July 11, 2017

A protocol to the Spain-Mexico tax treaty which reduces withholding tax rates will enter into force on September 27, the Spanish government has announced. The protocol, signed December 17, 2015, amends . . .
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