Insights
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Stephen Ziobrowski authored an article,"Proposed Regulations Affect Foreign-Owned Disregarded Entities," for Trusts & Estates. The article is about the Department of the Treasury's proposed regulations that would impose reporting and record-keeping obligations on foreign-owned disregarded entities formed in the United States. The proposed regulations are one piece of a multi-pronged effort by the U.S. Treasury to increase transparency in global financial reporting. The Treasury indicated in the proposed regulations that it’s also considering changes to corporate, partnership and other information returns to require identification of all foreign and domestic disregarded entities owned by the filer of the return.
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This website may use cookies, pixel tags and other passive tracking technologies, including Google Analytics, to improve functionality and performance. For more information, see our Privacy Policy. By using our website, you are consenting to our use of these tracking technologies. You can alter the configuration of your browser to refuse to accept cookies, but if you do so, it is possible that some areas of web sites that use cookies will not function properly when you view them. To learn more about how to delete and manage cookies, refer to the support instructions for each browser (e.g., see AllAboutCookies.org). You may locate Google Analytics' currently available opt-outs for the web here.