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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
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