A Belgian tax ruling confirms no Belgian tax consequences in a re-domiciliation via Belgium.
New regulations provide guidance on when a foreign corporation is a PFIC and whether a U.S. person indirectly holding PFIC stock is subject to the PFIC rules.
Final regulations address changes to the like-kind exchange rules made by the Tax Cuts and Jobs Act.
The IRS issued final regulations that address Section 451(b)'s book-tax conformity requirement.
Linda Z. Swartz
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Andrew Carlon
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Mark P. Howe
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Catherine Richardson
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Gary T. Silverstein
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