Publication
Regulation Around the World: Open Finance
In this issue of Regulation Around the World we look at how regulators are developing their proposals for Open Finance.
INSIGHT: Promise and perils of tentative refunds—tax controversy aspects of NOL carrybacks under CARES Act
The CARES Act included a five-year net operating loss carryback period. Robert Kovacev and Robert Morris of Norton Rose Fulbright highlight the dangers of rushing to claim these NOLs that could become more of a pitfall than a benefit for the unwary taxpayer.
Co-Head of Tax, United States; Office Administrative Partner, Houston
Email
robert.morris@nortonrosefulbright.com
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