U.S. Tax Review: Coca-Cola, Liberty Global, the Corporate AMT, Digital Assets, and Recoverability of the NII Tax

By: Larissa B. Neumann , Julia Ushakova-Stein , Michael Knobler , Sean P. McElroy

In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein and Mike Knobler, with input from Sean McElroy on crypto matters, review the proposed section 987 regulations, important cases, including Coca-Cola and Liberty Global, explain letter rulings on section 862 and inversions, and report on comments received by Treasury and the IRS on the corporate AMT, digital assets, and foreign tax credits, among other key topics.

Read the full commentary and analysis in Tax Notes.


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