2017 – Publication 515 – Withholding of Tax on Nonresident Aliens and Foreign Entities

The IRS has released the 2017 revision of Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

Publication 515 is for withholding agents who pay income to foreign persons, including non­ resident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, for­ eign governments, and international organizations. Specifically, it … Continue reading

Uber Retirement by Paul M. Secunda

Paul M. Secunda has made available his article, “Uber Retirement,” published in the University of Chicago Legal Forum, Vol. 2017, No. 1, 2017.  The Abstract is as follow:

The rise of the gig economy with its part-time, itinerant, independent workers, in conjunction with the employee-centric nature of occupational retirement benefits

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