In 2016, Lamps Plus was the victim of a phishing attack, which resulted in the improper dissemination of employee data.

The Biden Administration published its Green Book of tax proposals on May 28, 2021.

Two recent judicial decisions addressing the so-called "global netting" of interest in tax cases potentially offer corporate taxpayers new opportunities.

On March 27, the Coronavirus Aid, Relief, and Economic Security ("CARES") Act was signed into law.

On May 20, 2015, the Treasury Department released five proposed changes to the U.S. Model Income Tax Treaty (the U.S. Model).

It is difficult to overstate the impact of the Supreme Court’s Citizens United decision.

The IRS recently replaced Rev. Proc. 2006-54 for requesting assistance under the Mutual Agreement Procedure article of U.S. tax treaties, and Rev. Proc. 2006-9 for requesting Advance Pricing Agreements.

On March 27, the Coronavirus Aid, Relief, and Economic Security ("CARES") Act was passed to stabilize the flagging U.S. economy.

On November 18, 2020, the Tax Court ruled that respondent IRS had not abused its discretion under § 482 when it reallocated more than $9 billion in income for 2007-2009 to petitioner Coca-Cola from its foreign manufacturing affiliates.

On November 8, the OECD announced a request for comments and a December 9 public consultation on its Global Anti-Base Erosion proposal, which would further the work of the BEPS Project by ...

For 300 years, the principle known as "the revenue rule" sharply limited collaboration among nations with respect to tax. In the seminal 1729 court decision of Attorney General v. Lutwydge...

Under broad regulatory authority contained in section 6039G, the 2009 Notice expands the reporting that is due from covered expatriates in years following the year of expatriation.

Justice Kagan, writing for the court, first examined the interrelationship between the three relevant acts.

Recently, in Anderson v. Credit One Bank, N.A., the Second Circuit affirmed the denial of a credit card issuer's attempt to compel arbitration of a discharged Chapter 7 debtor's putative class action...

Today we continue our series highlighting the recent publication of the Pittsburgh Tax Review edition focusing on the Restructuring & Reform Act of 1998 a quarter century after enactment.

The election of Donald Trump as the next President, along with continued Republican party control of both the House and the Senate, could signal that 2017 will be the year that the estate tax is repealed.

News reports suggesting that the IRS has opened federal gift tax examinations of five donors to section 501(c)(4) nonprofit organizations have generated considerable concern over the past few weeks.

The IRS's powerful new tool chips away at bank secrecy.

The U.S. and Indian competent authorities are famously at loggerheads over the principles to be applied in transfer-pricing double-tax cases.

The Editor interviews Patricia Gimbel Lewis, Member of Caplin & Drysdale, Chartered’s Washington, DC office.