- The IRS’s new Form 3115 and instructions contain revisions that incorporate modifications and additions from two revenue procedures issued in early 2015.
- The IRS issued proposed regulations (REG-109822-15) that would require annual country-by-country (CbC) reporting by large US multinational enterprises (MNE).
- On Dec. 28, 2015, the IRS issued Notice 2016-4 which extends the deadlines and transition rules for 2015 employer and insurer information reporting requirements under the Affordable Care Act (ACA).
- Congress passes tax extenders bill—not only retroactively restoring popular tax breaks, but also making some of them permanent.
- Gov. Scott Walker has signed a bill allowing contractors to purchase construction materials on behalf of certain tax-exempt clients without paying Wisconsin sales or use tax.
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