Reza Nader

Sep 16, 2024 | lexology.com | Alexandra Minkovich |Reza Nader |Erik J. Christenson

In briefOn 12 September 2024, Treasury and the IRS released proposed regulations (“Proposed Regulations”) on the corporate alternative minimum tax (CAMT). The lengthy regulations, which exceed 600 pages, follow a series of Notices that served as interim guidance for the minimum tax that went into effect for tax years beginning after 31 December 2022.

Sep 21, 2023 | lexology.com | Thomas May |Daniel Stern |Alexandra Minkovich |Reza Nader |Brooke Radford |Dominick L. Schirripa | +1 more

On September 12, 2023, the Treasury Department ("Treasury") and the Internal Revenue Service (IRS) released Notice 2023-64 ("Notice"), which provides additional interim guidance on the Corporate Alternative Minimum Tax (CAMT).

Sep 3, 2023 | globalcompliancenews.com | Young-Eun Choi |Reza Nader |Taylor Reid |Marharyta Bahno

On 25 August 2023, the United States Treasury Department issued a notice of proposed rulemaking regarding tax reporting by brokers of transactions involving the sale or exchange of digital assets (“Proposed Regulations”). These long-awaited Proposed Regulations are in response to section 80603 of the Infrastructure Investment and Jobs Act of 2021, which expanded the scope of information reporting obligations for brokers under Code section 6045 to cover transfers of digital assets.

Sep 1, 2023 | blockchain.bakermckenzie.com | Reza Nader |Taylor Reid |Young-Eun Choi |Marharyta Bahno

On August 25, 2023, the United States Treasury Department issued a notice of proposed rulemaking regarding tax reporting by brokers of transactions involving the sale or exchange of digital assets (“Proposed Regulations“). These long-awaited Proposed Regulations are in response to section 80603 of the Infrastructure Investment and Jobs Act of 2021, which expanded the scope of information reporting obligations for brokers under Code section 6045 to cover transfers of digital assets.