Photo of Xueshu ("Shae") Qian

Xueshu ("Shae") Qian

Xueshu (Shae) Qian is an associate in the firm’s Tax Practice Group. She advises clients on a variety of international and domestic tax issues, including planning and restructuring matters related to the Tax Cuts and Jobs Act (“TCJA”).

On December 16, 2019, the Treasury and the IRS released final regulations under section 871(m) of the Internal Revenue Code.  The regulations finalize the 2017 temporary and proposed section 871(m) regulations without any substantive change.  On the same day, the Treasury and the IRS released Notice 2020-2 to extend through 2022 the relief provided in Notice 2018-72.
Continue Reading Treasury Finalizes Section 871(m) Regulations and Further Extends Transitory Relief