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Publications by Rusudan Shervashize

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Exchanges of Information: What Does the IRS Receive? With Whom Does the IRS Speak?

Published in Intertax, Volume 42, Issue 8&9: August 2014.

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Featured
Missed Opportunities – Tax Court Shows No Mercy for Indirect Partner
New York State Renews the Three-Year Clawback for Gifts
State and Local Tax Credit Programs – Businesses May Get What Individuals Cannot
New Jersey Provides G.I.L.T.I Guidance
F.B.A.R.’s — What You Need to Know
Who’s Got the B.E.A.T.? Special Treatment for Certain Expenses and Industries
Who’s Got the B.E.A.T.? A Playbook for Determining Applicable Taxpayers and Payments
Attorney-Client Privilege Extends to Accountants Retained by Legal Counsel
Insights Vol. 6 No. 1: Updates & Other Tidbits
A Deep Dive into G.I.L.T.I. Guidance
Transition Tax – Proposed Regulations Are Here
F.A.T.C.A. – Where Do We Stand Today?
Insights Vol. 5 No. 8: Updates & Other Tidbits
Have You Inherited a P.F.I.C.? – What it Means to Be a U.S. Beneficiary
Vol. 5 No. 5: Updates and Other Tidbits
A Comparative View of the Principal Purpose Test – U.S. Tax Court v. B.E.P.S.
I.R.S. Offers Additional Guidance on Code §965 Transition Tax
A New Opportunity for Nonresident Aliens - Ownership in an S-Corporation
Impact of the Tax Cuts and Jobs Act on U.S. Investors in Foreign Corporations
Art and the Estate Part II – Nonresidents
Art and the Estate: Why Planning is Important, Part I – U.S. Taxpayers
A Case of Nonacquiescence: I.R.S. Opposes Bartell Decision
Bilateral Investment Treaties: When Double Taxation Agreements Are Not Enough
When the (Fake) I.R.S. Calls – Memoirs of the Tax Phishing World
Family Limited Partnerships in Estate Planning – Is Estate of Powell the End or the Beginning of Aggressive Tax Planning?
I.R.S. Breaks the Silence with Rev. Rul. 2017-09, Issues Guidance on “North-South” Transactions
I.R.S. Information Exchanges & the Coordinated Tax Raids on Credit Suisse
Tax Home v. Abode – Are They the Same for Code §911 Purposes?
New Developments in the World of Reverse Like-Kind Exchanges
§338(g) Election in the Cross-Border Context: I.R.S. Targets Foreign Tax Credit Enhancer