Jeffrey Lash

Jeffrey Lash

Jeff Lash is an associate in the firm’s Tax Practice Group and advises clients on a variety of international and domestic tax issues.

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DAC 6 Implementation Imminent in Finland and Germany Despite Delays in Other EU Countries and the UK Due to COVID-19

By Pooja Shah Kothari, Jeffrey Lash, Michael M. Lloyd and David Walder on Posted in DAC 6, Information Reporting
At the end of June, the European Union (“EU”) amended EU Council Directive 2011/16/EU and its cumulative amendments (referred to in the aggregate, as the Directive on Administrative Cooperation “DAC 6” or the “Directive”) to give EU Member States the option to defer imminent DAC 6 reporting deadlines by up to six months due to … Continue Reading

November 15 Deadline Approaching for 2019 Qualified Intermediary Applications

By Michael M. Lloyd, S. Michael Chittenden and Jeffrey Lash on Posted in Chapter 3, FATCA, IRS
On November 6, the IRS issued its final reminder alert that the deadline for all Qualified Intermediary (“QI”) (including Qualified Derivatives Dealer (“QDD”)), Withholding Foreign Partnership (“WP”) and Withholding Foreign Trust (“WT”) applications for the 2019 year is November 15, 2019.… Continue Reading

Proposed Regulations Provide Guidance for Classification of Digital Content Transactions and Cloud Transactions

By Michael M. Lloyd, S. Michael Chittenden and Jeffrey Lash on Posted in Chapter 3, Information Reporting, IRS
On August 9, 2019, Treasury and the IRS issued proposed regulations under section 861 of the Code to clarify how transactions involving digital content and cloud computing are classified for tax purposes.  The new rules propose to revise and expand upon Treasury Regulation § 1.861-18 regarding digital content transactions and establish new Treasury Regulation § … Continue Reading
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