By Mitchell R. Kops , Sanford J. Davis , and William J. Kambas
President Obama recently signed into law the Small Business Jobs Act of 2010 (the "Act"). After stalling in Congress earlier this year, the Act progressed rapidly in the month...
[ Editor's Note: This narrative is derived from Rhoades & Langer, U.S. International Taxation and Tax Treaties § 27.02[j] (Matthew Bender) .]
In 2010, Congress adopted a rather complicated set of rules designed to further enforce compliance...