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Vol. 27 No. 3 - Spring 2008


From the Chair


Interview: Ernest J. Brown

NewsQuarterly Section of Taxation Vol. 27 No. 3 Spring 2008 *Miller & Chevalier Chartered, Washington, DC. continued on page 11 For improper payments made through a foreign subsidiary, the u.S. tax consequences will depend on the ownership form used. the u.S. tax consequences that result when a controlled foreign corporation (CFC) makes an illegal payment to a foreign government official or employee are discussed below. For further discussion regarding the u.S. tax consequences of improper...

Points to Remember


Ethics for the Tax Lawyer: Test Your Knowledge of the ABA’s Model Rules of Professional Responsibility

The American Bar Association’s (“ABA”) Model Rules of Professional Responsibility (the “Model Rules”) have been adopted, with some modification, in the vast majority of states and, therefore, provide useful baseline guidance to all attorneys, including tax attorneys working for both private clients (inside or outside) and the government.

Opinion Point

Spotlight on Committees

News Briefs & Calendar

Tax Bites

Pro Bono Award