The ability of a bankruptcy trustee or chapter 11 debtor-in-possession ("DIP") to sell assets of the bankruptcy estate "free and clear" of "any interest" in the property asserted by a non-debtor is an ...

On December 13, 2018, US Department of the Treasury and the Internal Revenue Service (IRS) released proposed regulations for the Base Erosion and Anti-Abuse Tax (the BEAT), which was added to the Code ...

Depositors and investors in fixed-income instruments may be familiar with the Form 15G or 15H. These forms are widely used by investors to avoid the tax deducted at source (TDS), if their liability is ...