Author Page: Beate Erwin — Ruchelman P.L.L.C.

Author Page: Beate Erwin — Ruchelman P.L.L.C.

other publications

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A Fundamental Change of the Professional Sports Landscape under the 2017 U.S. Tax Reform? The End of Like-Kind Exchanges for U.S. Sports Trades

Published by Nolot in Global Sports Law and Taxation Reports vol. 9, no. 2 (June 2018): pp. 49-54.

Lawyer Monthly: Expert Insight Into... TAX

Published in Lawyer Monthly, Issue 69-16: January 2016.

presentations

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I.P. Contracts from a U.S. Tax Perspective

Video | The Impact of Disruptive Technologies: Blockchain

The Impact of Disruptive Technologies: Blockchain

E.U. State Aid

Tax Planning for U.S. persons in Europe – Residency in Europe, Disclosure, Expatriation

articles from insights
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German Supreme Tax Court Rules in Favor of Taxpayer – U.S.-German Repatriation Non-taxable

Cryptocurrencies – Latest Developments on Either Side of the Atlantic and Beyond

Proposed F.D.I.I. Regulations: Deductions, Sales, and Services

Anti-Tax Arbitrage the U.S. Way

More Permanent Establishments: The Dwindling Preparatory and Auxiliary Activities Exception

The I.R.S. Approach to the Dependent Agent Concept

Mirror, Mirror, On the Wall, Which Is My Tax Home of Them All? – Foreign Students Face Dilemma in the U.S.

Transition Tax – Proposed Regulations Are Here

Hybrid Mismatches: Where U.S. Tax Law and A.T.A.D. Meet

Inbound Acquisition Due Diligence Under U.S. Tax Reform

The F-1 Visa – Privileged U.S. Tax Status and How to Keep It

I.R.S. Notice 2018-28 Announces Code §163(j) Regulations on Interest Payment Deductions

G.D.P.R. Is Imminent – Is Your U.S. Business Prepared?

Texas District Court on Anti-Inversion Legislation – One Down but Not Out

The Sharing Economy Part 2: Governments Strike Back

O.E.C.D. Receives Public Comments on Proposed Changes to the Model Tax Convention

The Sharing Economy Part 1: New Business Models + Traditional Tax Rules Don’t Mix

O.E.C.D. Issues Proposed Changes to Permanent Establishment Provisions Under Model Tax Convention

Tax Roulette: Buying a Business Jet in 2017 – Why Following the Patriot’s Example May Lead to a Jackpot

Insights Vol. 4 No. 6: Updates and Tidbits

Sale of a Partnership Interest by a Foreign Partner – Is Rev. Rul. 91-32 Based on Law or Administrative Wishes?

Qualified Small Business Stock & the EB-5 Visa Program – An Attractive Combination for Potential Investors

Code §163(J) – Ignoring U.S. Thin Capitalization Rules May Leave Tax Advisors Thinly Prepared for Audits

Basis Planning in the Usufruct and Bare Ownership Context

Accumulated Earnings Tax Will Hit Taxpayers, Despite Lack of Liquidity or Control

Insights Vol. 4 No. 1: Updates & Other Tidbits

Transfer Pricing Adjustment Does Not Reduce Dividend Received Deduction from C.F.C.

Trump and the Republican-Led Congress Seek Overhaul of International Tax Rules

European State Aid: The Makings of A Global Trade War

Treasury Attacks European Commission on State Aid – What Next?