On August 19, the IRS announced guidance providing relief for certain non-U.S. corporations redomiciling into the United States. Notice 2025-45 (the “Notice”) introduces an exception to the general ...

Final and new proposed regulations on the base erosion anti-abuse tax (the BEAT) under section 59A have been issued by the United States Treasury and IRS, providing clarifications and some relief tied ...

International work assignments — both inbound and outbound, short-term and long-term — have become more common as the world gets “smaller” and “flatter.”While on foreign soil, most employees feel that ...