The Whirlpool case and Subpart F Mark Martin and Thomas Bettge of KPMG in the US describe the Whirlpool case and its implications for Subpart F planning and controversy. By Mark Martin & Thomas Bettge May 03 2022
Recent changes to section 174 of the US Internal Revenue Code By Mark Martin & Thomas Bettge March 14 2022
US: New regulations apply nexus rule restricting eligibility for US foreign tax credits By Mark Martin & Thomas Bettge February 16 2022
US: Tax Court finds limits to treaty-based double tax relief By Mark Martin & Thomas Bettge September 14 2021
OECD GloBE consultation focuses on details but overall design remains hazy By Mark Martin & Thomas Bettge January 06 2020
US: Pillar one’s Amount A – a revolution in TP controversy By Mark Martin & Thomas Bettge November 29 2021
What is in store for US TP in the 2021–22 priority guidance plan? By Mark Martin & Thomas Bettge October 20 2021
Second US trial in Medtronic v. Commissioner may point to unspecified TP method By Mark Martin & Thomas Bettge September 24 2021
US: New horizons for dispute resolution under pillar one’s Amount A By Mark Martin & Thomas Bettge November 19 2020
US: Tax Court to decide on foreign taxpayer’s right to deductions in Adams Challenge By Mark Martin & Thomas Bettge August 10 2020
IRS memo raises issues for post-Altera stock-based compensation true-ups By Mark Martin & Thomas Bettge September 06 2021
Remarkably unremarkable results for APAs in the midst of COVID-19 By Mark Martin & Thomas Bettge June 02 2021
