Rhoades and Brittain on President Trump's Executive Orders--Sound and Fury, Signifying Anything?
In this EIA, Rufus v. Rhoades and Cynthia Brittain discuss President Trump's 3 Executive Orders on regulatory reform--two generic and one tax specific. Tax-specific EO 13789 issued on 4/21/17 is more detailed. This EIA examines Treas.Reg. § 1.6038-4 as to information returns required of certain U.S. person with respect to such person's U.S. multinational enterprise group. More commonly, the regulation deals with the country-by-country report.
Rufus v. Rhoades is the co-author of Rhoades & Langer, U.S. International Taxation and Tax Treaties, a six-volume treatise published by LexisNexis Matthew Bender. In addition to writing, Mr. Rhoades practices law with a concentration on International Tax matters and in all facets of federal and state income tax matters, including work with the Internal Revenue Service (IRS) and the California Franchise Tax Board on a number of controversial issues. Mr. Rhoades has received the Dana Latham Memorial Award for Lifetime Achievement in Taxation, which was presented by the Los Angeles County Bar Association Section on Taxation, and the Joanne Garvey Award presented by the California State Bar Section on Taxation for substantial lifetime contributions to the field of tax law.
Cynthia D. Brittain is Northern Trust Company's Trust Advisor Team Lead for the Santa Barbara Region. Prior to joining Northern Trust, Ms. Brittain served as Counsel at McKenna, Long & Aldridge, LLP in Los Angeles, CA, where she focused her practice on domestic and international estate and tax planning. Ms. Brittain received her LL.M in Taxation from The University of San Diego, and her Juris Doctor from California Western School of Law where she served on Law Review/International Law Journal.
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