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August 23, 2023

The Internal Revenue Service outlines how and when crypto staking rewards are taxed.

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As the first anniversary of the Inflation Reduction Act of 2022 approaches, comments to the proposed regulations on the new transferability provisions for clean energy tax credits suggest that there is still a ways to go until an efficient market develops for sales of these credits.

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Where a company is resident for the purposes of the UK’s double tax treaties has been considered by the UK’s Upper Tribunal.

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An investment management firm founded by a prominent investor is disputing the IRS’s interpretation of what constitutes a limited partner for purposes of the limited partner exception to self-employment tax.

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The UK’s Upper Tribunal decision brings both certainty and uncertainty for UK withholding tax considerations.

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With loan modifications on the rise, this chart outlines the circumstances under which modifications may be made to CMBS loans included in REMICs or grantor trusts.

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