U.S. Tax Review: Eaton, Butterfly Transactions, ICAP Data, 1099-K FAQs, and Pillar 2’s Creditability and Interaction With GILTI
By: Larissa B. Neumann , Julia Ushakova-Stein , Michael Knobler
In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein and Mike Knobler explain helpful information from the Eaton ruling, IRS “butterfly” transaction ruling, updated FAQs on Form 1099-K, and the first batch of the OECD’s International Compliance Assurance Programme data.
Read the full commentary and analysis in Tax Notes.