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US-TAX-POLICY


Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy starpremium
Card image Donald L Korb
Card image Andrew Solomon
During Trump’s second presidential term, the spectre of tax cuts expanding the US federal budget deficit will fuel fierce debates between fiscally conservative and ‘pro-growth’ Republicans, write Donald L Korb and Andrew Solomon (Sullivan & Cromwell).
23 January 2025
The Trump effect: US foreign tax policy premium
Card image Tanja Velling
Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).
22 January 2025
International review for November 2024 premium
Card image Tim Sarson
The tax policies of President-elect Trump and the new European Commission are among the recent developments reviewed by Tim Sarson (KPMG).
27 November 2024
The Court of Appeal favours form over function in GE Financial premium
Card image Kyle Rainsford
In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).
31 July 2024
Judicial developments in recent treaty cases premium
Card image David Goldberg QC
Card image Constantine Christofi
Recent cases concerning the application of double tax treaties have seen the courts striving for common sense outcomes, write Constantine Christofi (RPC) and David Goldberg KC (Gray’s Inn Tax Chambers).
30 August 2023
GE Financial Investments v HMRC premium
Residence and the UK/USA double tax treaty.
4 July 2023
Self's assessment: signs of a ceasefire in the digital trade war?
Card image Heather Self
In our continuing series, Heather Self reviews tax issues that make the headlines in the national press. This week, the impact of the new US proposals on international tax reform.
15 April 2021
US tax reform: recent changes and next steps premium
Card image Mark Saunderson
Card image Miles Humphrey
Mark Saunderson and Miles Humphrey (Deloitte) examine what has happened since the Tax Cuts and Jobs Act was passed.
5 March 2020
International review: looking back on 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.
27 November 2019
US tax reform: examining the Tax Cuts and Jobs Act of 2017 premium
Card image Donald L Korb
Card image Andrew Solomon
Donald L Korb and Andrew Solomon (Sullivan & Cromwell) examine the result of the year-long US tax reform effort, the Tax Cuts and Jobs Act of 2017.
 
11 January 2018
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