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Chang Won Choi

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IRS Issues Proposed Section 956 Regulations Relating to Foreign Subsidiary Guarantees and Stock Pledges

By Chang Won Choi on November 26, 2018
Posted in Code Section 956, controlled foreign corporation, Income Tax, Internal Revenue Code, International Tax, IRS, Tax Cuts and Jobs Act, Tax Planning

The Internal Revenue Service recently issued proposed regulations under Section 956 of the Internal Revenue Code (IRC) that may allow foreign subsidiaries of U.S. multinational corporate borrowers to provide additional…
Continue Reading IRS Issues Proposed Section 956 Regulations Relating to Foreign Subsidiary Guarantees and Stock Pledges

GT Alert – Highlights of the Tax Cuts and Jobs Act

By Claire Arritola, Chang Won Choi, David Dalton, Marvin A. Kirsner, James O. Lang, Noam Lipshitz, Paul B. McCawley, William R. Siegel, Robert D. Simon, Kevin Zaragoza & Diana Zeydel on December 21, 2017
Posted in Congress, Estate Planning, Estate Tax, Government, Income Tax, Tax Planning, Uncategorized

On Dec. 20, 2017, the House and Senate passed the Tax Cuts and Jobs Act, H.R.1, and this bill is on its way to President Trump for signature.  When signed…
Continue Reading GT Alert – Highlights of the Tax Cuts and Jobs Act

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Greenberg Traurig’s Tax and Business Group provides practical tax advice to high-net-worth individuals, private businesses and financial institutions. Our Tax and Business Group includes a number of top ranked Chambers & Partners shareholders. Our attorneys serve as business counselors and legacy management stewards, guiding clients through the many complex legal and business issues that can impact their assets.

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