Top Tax Policy Developments Of 2016: Year In Review
Law360, New York (December 9, 2016, 3:18 PM EST) -- This year has seen multiple efforts by tax authorities around the world cracking down on corporate tax avoidance measures. Here, Law360 takes a look back at the five biggest policy measures taken to ensure that businesses pay their fair share of taxes.
Debt-Equity Recharacterization Rules
Tax practitioners across the board generally agree that the Internal Revenue Service’s controversial new regulations to recharacterize certain corporate debt as equity for tax purposes were the most significant and controversial tax policy change this year.
Originally introduced in April under Section 385 of the tax code as part of a larger plan to curb corporate...
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