In a recent Tax Notes article, “Essential Guidance in the TCJA’s Wake,” Kat Gregor highlights key areas of focus for the U.S. Treasury when drafting guidance following the passing of the Tax Cuts and Jobs Act. Kat notes that the top priority should be provisions affecting 2017 tax liabilities, which include the new withholding obligation under Section 1446(f) and new international tax provisions.
Click here to read the full article including more insights from Kat.