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IRS issues guidance on dispositions of partnership interests by non-U.S. investors

On April 2, 2018, the Internal Revenue Service (“IRS”) issued Notice 2018-29 (the “Notice”) which provides important interim guidance on the new withholding regime created as part of last December’s tax reform legislation, commonly referred to as the Tax Cuts and Jobs Act (“TCJA”).

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Ropes & Gray Tax Reform Analysis

Practices: Tax, Tax-Exempt Organizations, Charitable Foundations

Capital Insights.

Congress has passed the most significant tax reform legislation in three decades (the “Act”), and on Friday, December 22, 2017, President Trump signed the bill into law. The legislation’s provisions will affect a broad range of taxpayers, making substantial changes to the taxation of businesses, individuals, and tax-exempt organizations, and adding significant complexity to the international tax regime.

To see Ropes & Gray’s analysis of key provisions of the Act, please click on the hyperlinks below:

Our previous coverage of tax reform can be found on our Capital Insights page.