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Member Articles


Boodle Hatfield Private Client & Tax News Spring 2020

Headlines include: COVID-19 Update, Budget 2020, Trust Register: Latest, and Relevant Loans.Read the newsletter. ...

Transfer Pricing Considerations in a COVID-19 World

Authors: Michael R. Pearson, Scott W. Simpson and Jack Millhouse COVID-19 has presented a host of challenges for individuals and businesses on a global level. Congress and the IRS have attempted to mitigate the impact ...

FGMK Initial Observations – International Highlights of the CARES ACT

Authors: Michael R. Pearson, Scott W. Simpson and Jack Millhouse On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act, H.R. 748 (“CARES Act”) was signed into law. The CARES Act provides for ro ...

863(b) Proposed Regulations Overview and Related Section 199A Implications

Authors: Michael R. Pearson, Scott W. Simpson and Jack Millhouse Section 863 - A Very Brief History Prior to tax reform, many multinational corporations relied upon Section 863(b) to provide “50/50” income sour ...

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