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There has been considerable discussion about the effect that the travel restrictions resulting from the COVID-19 pandemic might have on the tax residence of companies

The COVID-19 crisis has caused many disruptions in the municipal bond market. Over the course of the crisis, many issuers of tender bonds or tax-exempt commercial paper have been unable to remarket their tender bonds or roll-over ...

Remember back in the day when we would all gather for a transaction closing to get documents signed and enjoy a nice meal out at a restaurant together? Me neither

In response to the COVID-19 pandemic, the IRS recently issued Notice 2020-23 to extend the deadline to July 15, 2020, for any Internal Revenue Code Section 83(b)...

As part of the federal government's efforts to soften the economic effects from the Covid-19 pandemic, on Wednesday the IRS issued Notice 2020-17 announcing that federal income tax ...

The E.U. Council Directive 2018/822 ("DAC6") provides for the mandatory disclosure by intermediaries, or individual or corporate taxpayers, to H.M.R.C.

On March 27, the Coronavirus Aid, Relief, and Economic Security ("CARES") Act was signed into law. A previous Alert discussed CARES Act programs tied to payroll taxes.

During congressional debates over the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a relatively novel idea was the focus of proposals...

Recently, we provided an outline of the Paycheck Protection Program (PPP) in this blog. Since then, banks have been inundated with applications from business owners.

As we mentioned in a previous post, the COVID-19 pandemic has generated a wave of bankruptcies that we expect to continue into 2021.

Recent uncertain times have brought with them, among other things, unpredictable customer orders and reduced cash flow, leaving many companies unable to pay ongoing ...

The most recent federal emergency legislation expands eligibility for small business loans, and provides a deadline extension to May 31, 2021, giving small businesses time to take action.

In the last week, COVID-19 has upended the normal routines of daily life in America.

The $484 billion PPP Act has been enacted with the goal of replenishing the PPP with approximately $310 billion in additional funds, increasing availability of Emergency Economic Injury Disaster ("EIDL") Grants.

Are otherwise deductible expenses which are paid with the proceeds of the new Paycheck Protection Program (PPP) loans, whose loans are ultimately forgiven under the PPP program, deductible?

In the CARES Act that became law with President Trump's signature on March 27, $100 billion has been set aside for "health care related expenses or lost revenues that are attributable" to the COVID-19

Like so many other businesses, auto dealers sought and received loans from the Small Business Administration's ("SBA")

On Monday, March 30, 2020, from 4:00 p.m. – 4:30 p.m. EDT, Mayer Brown partners Holly Spencer Bunting and Krista Cooley will discuss actions taken in response...