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February 23, 2023

After similar attempts at the federal level, state legislatures have recently proposed various taxes targeting high-net-worth taxpayers. While the constitutionality of these state tax proposals remains uncertain, taxpayers need to consider the implications thereof.

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Proposed look-through rules would impact foreign investment in REITs and other qualified investment entities.   

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Tax Court to rule on whether the SECA limited partner exception applies to state-law limited partnerships.

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Given current market conditions, it is timely to revisit a previous article that provides guidance on how to keep loans REMIC-eligible during an economic slowdown.

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The UK Court of Appeal in Good v HMRC held that a taxpayer was “entitled to” certain income even though the income had been assigned to a third party as security and directed that such income be paid to the third party.

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The EU Council has added jurisdictions to the EU list of Non-Cooperative Jurisdictions.

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mark.howe@cwt.com

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