Lawrence Kemm
USA Guide 2024
Band 3 : Tax
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Band 3
About
Provided by Lawrence Kemm
Practice Areas
Taxation, Corporate Services, Mergers and Acquisitions, International and Cross Border Transactions, Tax Controversy and Litigation
Career
Larry R. Kemm is a business attorney in Holland & Knight's Tampa office who focuses on tax matters for domestic and international clients. With 35 years of combined practice as a tax lawyer and Certified Public Accountant (CPA), Mr. Kemm has vast experience advising clients in structuring domestic and international transactions and business operations in a tax-efficient manner, and in representing clients before the Internal Revenue Service (IRS) in tax disputes.
Mr. Kemm counsels clients on tax matters related to the organization and reorganization of domestic and cross-border business structures, including international joint ventures, mergers and acquisitions (M&A), and divestitures. In addition, Mr. Kemm advises clients on international tax planning matters such as income tax deferral, foreign tax credit utilization, transfer pricing strategies and maximization of tax treaty benefits, among others. He coordinates global planning and transaction structures by working with an extensive network of lawyers throughout the world.
Chambers Review
USA
Lawrence Kemm is best known for his expertise in outbound cross-border tax structuring.
Articles, highlights and press releases
5 items provided by Holland & Knight LLP
IRS Provides Relief for Securitized Mortgage Loan Modifications Anticipated from COVID-19
The Internal Revenue Service (IRS) issued Revenue Procedure 2020-26 on April 13, 2020, providing relief to certain securitization vehicles, including investment trusts and real estate mortgage investment conduits (REMICs), from consequences associated with the coronavirus (COVID-19.
Biden Administration's FY 2022 Budget and Its Tax Increases for Corporations, Wealthy
By way of background, the budget that the president submits to Congress contains estimates of federal government income and spending for the upcoming fiscal year and also recommends funding levels for the federal government.
Biden Administration's FY 2022 Budget and International Tax Changes
A previous Holland & Knight alert provided an overview of corporate and individual income tax increases as detailed in the U.S. Department of the Treasury May 2021 "Green Book." (See "Biden Administration's FY 2022 Budget and Its Tax Increases for Corporations, Wealthy," June 3, 2021.)
Tax Court: IRS Lacks Authority to Assess Certain Foreign Information Return Penalties
The U.S. Tax Court (USTC) on April 3, 2023, issued its opinion in Alon Farhy v. Commissioner, which held that the IRS lacks authority to assess certain foreign-related information return penalties pursuant to Section 6038(b).
Eighth Circuit Reversal in U.S. Virgin Islands Case Raises Important Statute of Limitation Concerns
IRS Provides Relief for Securitized Mortgage Loan Modifications Anticipated from COVID-19
The Internal Revenue Service (IRS) issued Revenue Procedure 2020-26 on April 13, 2020, providing relief to certain securitization vehicles, including investment trusts and real estate mortgage investment conduits (REMICs), from consequences associated with the coronavirus (COVID-19.
Biden Administration's FY 2022 Budget and Its Tax Increases for Corporations, Wealthy
By way of background, the budget that the president submits to Congress contains estimates of federal government income and spending for the upcoming fiscal year and also recommends funding levels for the federal government.
Biden Administration's FY 2022 Budget and International Tax Changes
A previous Holland & Knight alert provided an overview of corporate and individual income tax increases as detailed in the U.S. Department of the Treasury May 2021 "Green Book." (See "Biden Administration's FY 2022 Budget and Its Tax Increases for Corporations, Wealthy," June 3, 2021.)
Tax Court: IRS Lacks Authority to Assess Certain Foreign Information Return Penalties
The U.S. Tax Court (USTC) on April 3, 2023, issued its opinion in Alon Farhy v. Commissioner, which held that the IRS lacks authority to assess certain foreign-related information return penalties pursuant to Section 6038(b).
Eighth Circuit Reversal in U.S. Virgin Islands Case Raises Important Statute of Limitation Concerns