U.S. Tax Review: Eaton, Zehnder, Caterpillar; PFIC, BEAT, and Other Priority Guidance
By: Julia Ushakova-Stein , Larissa B. Neumann
In the latest installment of U.S. Tax Review, Larissa Neumann and Julia Ushakova-Stein examine recent developments in Eaton, Zehnder, and Caterpillar; the IRS 2021-2022 priority guidance plan; and IRS guidance regarding PFICs, transition tax, the base erosion and antiabuse tax regs, and dividend equivalent payments.
Read the full commentary and analysis on Tax Notes.