By Jeffrey L. Rubinger and Summer Ayers LePree: The United States currently has only two income tax treaties in effect with Latin American jurisdictions: Mexico and Venezuela. As a result, most individual . . .
By Robert M. Gordon & Jennifer Crawford: On October 13 the US Treasury Department released final debt-equity regulations to address “earnings stripping” and deter multinationals from shifting income out of the United States to . . .
On November 30, 2015, the UK tax authorities at HM Revenue and Customs (HMRC) reached an agreement with Jersey about the interpretation of the company residence tie-breaker provision of the Jersey-UK income tax treaty . . .