5/2020 Publications

Impact of the COVID-19 Pandemic on Tax Residence Rules

Severiano Ortiz participates in the Tax Residence and Coronavirus Working Group to produce comments on Rev. Proc 2020-20, two FAQs published on the IRS website entitled “Information for Nonresident Aliens and Foreign Businesses Impacted by COVID-19 Travel Disruptions,” and Rev. Proc. 2020-27, collectively referred to as the “April 21 Guidance.” Tax Notes. May 14, 2020. Download

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