Categories

Author

Year

Publications

3/2024

U.S. Court Declares Corporate Transparency Act (“CTA”) Unconstitutional
Tax Notes Article

Severiano Ortiz is quoted in an article related to the recent decision of the U.S. District Court for the Nothern District of Alabama. The court ruled that the Corporate Transparency…

2/2024

Management and Employee Participation: Law, Taxation, Structuring
Legal Treatise

Severiano Ortiz contributes to the U.S. taxation section of the German publication “Management and Employee Participation: Law, Taxation, Structuring” (“Management- und Mitarbeiterbeteiligung: Recht, Steuern, Gestaltungspraxi”) by Dr. Henning Frase /…

1/2024

Foreign Investors In U.S. Real Estate: New Beneficial Interest Disclosures And The Financial Crimes Enforcement Network (“FinCEN”)
Mondaq Article

This article discusses the now effective U.S. beneficial ownership rules that were enacted as part of the Corporate Transparency Act on January 1, 2021, in light of other U.S. beneficial…

12/2023

Public Database Stripped from New York’s LLC Transparency Act
Tax Notes Article

Severiano Ortiz is quoted in an article related to New York’s LLC Transparency Act (closely mirroring the US Corporate Transparency Act) regarding the finalized amended version that rejects a proposed…

11/2023

FinCEN Finalizes Reporting Extension Rule Without More Relief
Tax Notes Article

Severiano Ortiz is quoted in an article related to Corporate Transparency Act regarding the finalized FinCEN reporting extension rule for “reporting companies” created/registered between January 1, 2024, and January 1,…

MNF Legal Proudly Sponsors AIJA Half-Year November Conference
France, Paris

MNF Legal PLLC is proud to be a sponsor of AIJA’s Half-Year November Conference in Paris, France. November 29, 2023, through December 2, 2023.…

FinCEN Identifier Rules (For Entities) Finalized With Modest Changes
Tax Notes Article

Severiano Ortiz is quoted in an article related to finalized FinCEN Identifier regulations related to the Corporate Transparency Act. The final regulations clarify the proposed regs by referring to the…

10/2023

Corporate Transparency Act – Dealing with the new world of beneficial ownership and control disclosure
New York City

Severiano Ortiz co-presents at NYU’s 82nd Institute on Federal Taxation. His session, Corporate Transparency Act – Dealing with the new world of beneficial ownership and control disclosure, focuses on the…

Relatórios de informações sobre propriedade beneficiária

A FinCEN está publicando este guia de conformidade para pequenas entidades (guia) para ajudar pequenas entidades a cumprir os requisitos da regra de relatórios de informações sobre propriedade beneficiária (referenciada…

Déclaration des informations sur les bénéficiaires effectifs

FinCEN publie ce Guide de conformité pour les petites entités (Guide) pour aider les petites entités à se conformer aux exigences de la règle de déclaration des informations sur les…