7/1/2025 2:01:51 PM Section 899 compromise shifts international tax landscape By Zoe Andrews Tanja Velling The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...
12/10/2024 4:44:31 PM Impact of the US election: what does it mean for tax policy? By Tanja Velling Zoe Andrews In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP,...
6/7/2024 8:56:44 AM The U.S. 1% excise tax on stock repurchases may apply to share buybacks made by foreign issuers more often than they think By Ron Creamer Adrien Soumagne Beginning in 2023, publicly-traded U.S. corporations are subject to a 1% excise tax on the fair market value of the stock repurchases...
8/18/2022 9:43:05 AM UK advances multinational top-up tax despite mostly a lack of progress elsewhere By Zoe Andrews The US has finally passed some tax legislation in the form of the Inflation Reduction Act. But before you get too excited, it does not...
1/29/2021 1:25:05 PM President Biden’s tax proposals By J. Leonard Teti II On January 20, 2021, Joseph R. Biden, Jr., took office as the US President. As Washington’s focus now turns to policy-making, there are...
3/31/2020 4:07:03 PM COVID-19 measures in the US By Paul Weiss LLP In a series of briefings, the Paul, Weiss tax department has described the tax considerations of the CARES Act, a $2 trillion U.S....
11/4/2019 4:32:30 PM US Treasury Department Loosens “Earnings Stripping” Rules By J. Leonard Teti II The latest salvo in a years-long struggle to administer US “earnings stripping” rules took another turn on 31 October, when the US...