Counsel Ansgar Simon of Shearman & Sterling's New York office co-authored an article, titled “Sovereign immunity: A US and European view,” published in the February issue of the International Tax Review.

The article looks at the recent proposed changes to the regulations under section 892 of the US Internal Revenue Code concerning investment through controlled entities by foreign governments, including typical sovereign wealth funds.

The article also provides an update on the US position and briefly compares the overall approach taken in the US with that taken in the UK, France and Germany.

View full article, “Sovereign immunity: A US and European view”