Market leading insight for tax experts
View online issue

US


Jackie Wheaton (Moore Stephens) answers a query on a UK person investing in a US LLC that is tax transparent for US purposes

Martin Zetter (Macfarlanes) provides an update on the Amazon hearing in the US; plus transfer pricing news from India, Bolivia and Tanzania; and the OECD consultation on BEPS action 11

Vicky Clarke answers a query on whether a UK insurance company needs to complete a W-8BEN-E form

For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey

Martin Zetter reviews relevant Danish and Dutch cases, plus interesting guidance issued by the US IRS

Martin Zetter reviews the latest transfer pricing developments from around the world

Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France

US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture

Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US

Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling

EDITOR'S PICKstar
Top