U.S. Tax Review: PTEP Basis Notice, Pillar 2 Guidance, Treaty Update, Crypto Reporting Extended, and Worthlessness Regs
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 review guidance on section 174, section 482 group implicit support for interest, a PTEP basis IRS notice, and the most recent updates on treaties, among other topics.
Read the full commentary and analysis in Tax Notes.