{"ResultCount":1104,"HasMoreResults":true,"GridData":[{"ID":"60100f9e-9695-4d64-81bc-b0e1d3f845e8","Category":"Blog Posts|Tax Blog","DisplayDate":"January 17, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"The BEAT (Still) Goes On – New Final and Proposed BEAT Regulations","QorusEventTitle":"","Summary":"

Earlier this week, our International Tax Group analyzed some of the most interesting and significant provisions of the new Treasury and IRS regulations for the base erosion and anti-abuse tax. Clarifications about base erosion payments Clarifications about aggregate groups Election to waive deductions Read the full advisory here. [...]Read more

The post The BEAT (Still) Goes On – New Final and Proposed BEAT Regulations appeared first on Alston & Bird Tax Blog.

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Our Federal Tax Group explores how a foreign person’s books can become relevant for U.S. tax purposes even when it has no contact with the U.S. tax system. For example, a Section 351 exchange When the basis in U.S. stock isn’t irrelevant Preparing for the day of relevance Read the full advisory here. [...]Read more

The post Foreign Books and Records appeared first on Alston & Bird Tax Blog.

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","Source":"","SourceUrl":"/-/media/files/insights/publications/2020/01/foreign-books-and-records.pdf","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/01/foreign-books","Title":"Federal Tax Advisory: Foreign Books and Records","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":true,"Url":"https://www.alston.com/en/insights/publications/2020/01/foreign-books","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"2114ee60-9be9-4ce7-a658-e26a103e9f97","Category":"Blog Posts|Tax Blog","DisplayDate":"January 2, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Federal Tax Update to IRAs Will (Further) Impact State Escheat Requirements","QorusEventTitle":"","Summary":"

Last week, our Unclaimed Property Group examined the recently enacted SECURE Act and the significant changes the new law makes to the treatment of IRAs for state escheatment purposes. Lengthens required minimum distribution age from 70.5 to 72 Repeals maximum age for traditional IRA contributions Latest federal tax development to impact the unclaimed property treatment of IRAs Read the full advisory here. [...]Read more

The post Federal Tax Update to IRAs Will (Further) Impact State Escheat Requirements appeared first on Alston & Bird Tax Blog.

\n","Source":"Tax Blog","SourceUrl":"https://www.alstontax.com/?p=1788","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/01/federal-tax-update-to-iras-will-further-impact-sta","Title":"Federal Tax Update to IRAs Will (Further) Impact State Escheat Requirements","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":false,"Url":"https://www.alston.com/en/insights/publications/2020/01/federal-tax-update-to-iras-will-further-impact-sta","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":true},{"ID":"c5a997de-5db7-4332-9eb7-2023d088211e","Category":"Advisories|Unclaimed Property Advisory","DisplayDate":"December 31, 2019","DisplayMonth":null,"DisplayDay":null,"Title":"Unclaimed Property Advisory: Federal Tax Update to IRAs Will (Further) Impact State Escheat Requirements","QorusEventTitle":"","Summary":"Our Unclaimed Property Group examines the recently enacted SECURE Act and the significant changes the new law makes to the treatment of IRAs for state escheatment purposes.
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Recently, a federal appellate court ruled in the ongoing battle between the IRS and taxpayers over the maximum penalty for willfully failing to file an FBAR to report offshore accounts as required under the Bank Secrecy Act. Our International Tax Group discusses: Federal Circuit rules in favor of the IRS, upholding higher statutory ceiling Lower courts have split on the issue What’s next? Read the full advisory here. [...]Read more

The post Federal Circuit Court of Appeals Weighs In on Willful FBAR Penalties appeared first on Alston & Bird Tax Blog.

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