By: Max Belsinger
In mid-summer of 2020, the Treasury Department issued final regulations on the treatment of the global intangible low-tax income (“GILTI”) high-tax exclusion (&l…
In November of 2020, the Italian tax authority issued new instructions in regard to transfer pricing documentation for Italian resident enterprises and permanent establishments. The new measur…
By: Ashley Kiel
Any time a company makes a payment to a foreign person or foreign company, the company should consider how the U.S. government needs to be notified that this payment has been …
