IBM’s Alien Affiliates • O-Zone Regulations • Crypto Reporting

This is a weekend roundup of Bloomberg Tax Insights, which are written by practitioners featuring expert analysis on current issues in tax practice and policy. The articles featured here represent just a handful of the many Insights published each week. For a full archive of articles, browse by jurisdiction at Daily Tax Report, Daily Tax Report: State, and Daily Tax Report: International.

This week we look at royalties paid by IBM’s “alien affiliates"; what stood out in the final opportunity zone regulations; the risk of not reporting virtual currency transactions; the benefits of leasing instead of buying; country-by-country ...