Co-Author:
Alan Appel, Esq.
Bryan Cave, LLP - New York, NY
Comments concerning proposed regulations relating to the obligation of a partnership to withhold tax under section 1446 on effectively connected taxable income allocable to foreign partners.
Co-Authors:
Gary Lusk
KPMG, LLP - Atlanta, GA
Grace Fleeman
Senior Technical Reviewer
U.S. IRS, Office of Associate Chief Counsel (Int'l) - Washington, D.C.
Co-Authors:
EDWARD M. ROBBINS, JR
Hochman Salkin Rettig Toscher & Perez, PC, Beverly Hills
ANDY MATTSON
Moss Adams, LLP, Silicon Valley
ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties
Co-Author
Janet S. Wong
KPMG LLP
Mountain View, CA.
Co-Author:
Alan I. Appel
Bryan Cave, LLP - New York, NY
Co-Author:
Alan I. Appel
Bryan Cave, LLP - New York, NY
Co-Authors:
M. Katharine Davidson
Holland & Knight, LLP - Los Angeles, California
Kent D. Lawson
Burr Pilger Mayer, Inc. - San Francisco, California
Richard Cassell
Bryan Cave - London, UK
Carlyn McCaffrey
Weil, Gotshal & Manges - New York, NY
William P. Streng
Vinson & Elkins Professor of Law at the University of Houston Law Center and a consultant with Bracewell & Patterson - Houston, Texas
Co-Author:
Stuart R. Singer
Co-Author:
Bradley A. Smith
KPMG LLP, San Diego, CA
Co-Author:
Linda Dodd-Major
Law Offices of Linda Dodd-Major - Washington DC
Co-Authors:
Alan I. Appel
Bryan Cave LLP
John P. Barrie
Bryan Cave LLP
Michael Hirschfeld
Dechert LLP
Co-Author:
Michael Hirschfeld
Dechert LLP
Enclosed are comments on proposed regulations under Internal Revenue Code Section 1446. These comments represent the views of the American Bar Association Section of Taxation. They have not been approved by the Board of Governors or the House of Delegates of the American Bar Association and should not be construed as representing the policy of the American Bar Association.
Co-Authors:
Seth J. Entin
Greenberg Traurig, P.A. - Miami, FL
Stanley C. Ruchelman
Ruchelman P.L.L.C. - New York, NY
Co-Author:
Shannon T. Malocha
Co-Author:
Alan Appel
Bryan Cave, LLP
Co-Authors:
Dean C. Berry
Ellen K. Harrison
Adina Spiro
Co-Author:
Stanley C. Ruchelman
Ruchelman P.L.L.C. - New York, NY
Co-Author:
Liliana Menzie
DLA Piper - San Diego, CA
Contributors: Shane M. Brown (Canada); Julia Novak and Laurent Gabaud
(France); Friedhelm Jacob (Germany); Jeremy Cohn (Israel); Eiichiro Nakatani
and Kohei Kajiwara (Japan); James T. O’Neal (Luxembourg); Santiago Chacon
and Alejandro Gordillo Rousse (Mexico); Jean Pierre Viergever (The Netherlands);
Daniel Bader and Ruth Bloch-Riemer (Switzerland); Diana Davidson,
Caroline Kirby, and Caroline Pearce (United Kingdom); Michael J. A. Karlin
(United States).
Michael J. Karlin
Karlin & Peebles LLP
Bryan H. Kelly
Venable LLP
This presentation looks at inbound and outbound investment in operating businesses and real estate from the point of view of private investors – individuals, families, closely held business
Taxation of Foreign Persons Who Dispose of Interests in Partnerships – Article (Volume 15, Chapter 300A) in The Partnership Tax Practice Series 2018, Practicing Law Institute
Co-author, Alan Appel, Professor, New York School of Law, and Bianca Ko
February 2018
Article by:
Thomas M. Giordano-Lascari of Karlin & Peebles, LLP
John Samtoy of Holthouse Carlin & Van Trigt LLP
Brian P. Tsu of Higgs Fletcher & Mack LLP
Presentation by Thomas Giordano-Lascari of Karlin & Peebles, LLP and Brian P. Tsu of Higgs Fletcher & Mack LLP
Presentation by:
Thomas M. Giordano-Lascari, Esq. of Karlin & Peebles, LLP
William K. Norman. Esq. of Ord & Norman
Moderator:
Raul Villarreal Garza of Procopio, Cory, Hargreaves & Savitch
Michael Karlin and Thomas Giordano co-authored an article with Pam Drucker (now with Armanino LLP) and Mike Miller of Roberts & Holland entitled “The Forgotten Soldier: Outbound Planning For Individuals And Pass-Through Entities After Tax Reform”.
Presentation by:
Maria Soledad Otero, Esq. of Karlin & Peebles, LLP
Thomas M. Giordano-Lascari, Esq. of Karlin & Peebles, LLP
William K. Norman. Esq. of Ord & Norman
Presentation by:
Michael Karlin and Thomas Giordano-Lascari of Karlin & Peebles, LLP
Presentation by:
Michael Karlin and Thomas Giordano-Lascari of Karlin & Peebles, LLP
In this article, Karlin examines the definition of a resident alien under section 7701(b) in the
context of the coronavirus pandemic.
Authors: Michael J.A. Karlin and Stanley C. Ruchelman
Summary: Comprehensive treatment of the issues faced by foreign owners of U.S. homes held primarily for personal use by the owners and their families
Article by Sarah Paez for Tax Notes Today, in which Michael Karlin is quoted extensively.
Presentation to the American Bar Association Section of Taxation Fall Meeting, October 2020, co-presented with Heather Ripley of Alston & Bird, Lara Banjanin of the IRS Office of Associate Chief Counsel (International), and Jim Wang, Attorney-Advisor, U.S. Department of Treasury
Home Thoughts From Abroad: When Foreigners Purchase U.S. Homes – Michael Karlin co-authored this article with Stanley Ruchelman with the Ruchelman Law Firm.
Presentation to STEP Los Angeles, June 2020 (co-presented with Paul Sczudlo and Megan Jones of Withers Worldwide and Ryan and Sarah Stein of the IRS Office of Associate Chief Counsel (International))
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