We are pleased to enclose the February issue of Tax News and Developments, a publication of Baker McKenzie’s North America Tax Practice Group. This month’s edition features a discussion on three Tax Court opinions under section 6751 (b), final withholding regulations, a review of final and proposed BEAT regulations and more!
In this Issue
- Transformation of “Initial Determination” to “Definite Decision” in Penalty Approval Case
- Final Withholding Regulations Provide Some Taxpayer Relief
- A Review of the Final and Proposed BEAT Regulations
- IRS BEATs on Partnerships with Final Section 59A Regulations
- Proposed Section 162(m) Regulations: A Due Diligence Disaster
- The Illinois Appellate Court Shuts the Door on the Secretary of State’s Aggressive Attempt to Subject An Out-of State Corporation to Double Taxation
- Passing-through the SALT Deduction Cap: New Jersey Edition
- DAC6: The EU’s Mandatory Disclosure Regime
- Getting Better All the Time…Baker McKenzie Adds New Talent to its Miami Office