Finanse publiczne · 11/04/2023

Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest

The IRS has proposed new regulations that identify and require disclosure of certain micro-captive transactions, which are reportable transactions, and provide notice of a public hearing on the proposed rules. The regulations aim to prevent tax evasion and impose penalties on those who fail to disclose material advisors involved in these transactions.