Current filters:  
USA
Withholding Tax
European Union
Cadwalader, Wickersham & Taft LLP
On 18 February, 2020, the Council of the European Union (the "EU Council") added the Cayman Islands to the EU's official list of non-cooperative jurisdictions, ...
Cleary Gottlieb Steen & Hamilton LLP
On February 18, 2020, the ECOFIN group included the Cayman Islands in the EU's list of non-cooperative third country jurisdictions.
United States
Ruchelman PLLC
While some activities are limited when working from home during a global lockdown, there are still a variety of tax-efficient options available to sell foreign real property.
Ward and Smith, P.A.
The IRS announced on Saturday, March 21, that it would move the U.S. income tax filing deadline for all taxpayers and businesses from April 15th to July 15, 2020.
Kramer Levin Naftalis & Frankel LLP
Crowdfunding investments made using French crowdfunding platforms give rise to numerous tax obligations, in particular with regard to direct debit or withholding when paying interest...
Lewis Roca Rothgerber Christie LLP
This bill makes minor changes to A.R.S. § 42-6009 (the online lodging marketplace classification, enacted in 2016),
Holland & Knight
The U.S. Tax Cuts and Jobs Act (the TCJA), which was enacted at the end of 2017, dramatically changed the U.S. cross-border tax regime.
Cadwalader, Wickersham & Taft LLP
The Taxation of Distressed Mortgage Securitizations.
Cadwalader, Wickersham & Taft LLP
On December 16, the IRS issued Notice 2020-2, which extends the phase-in of withholding under section 871(m).
Mayer Brown
On December 16, 2019, the Internal Revenue Service (the "IRS") released Notice 2020-2 (the "Notice"),1 which further extends the phase-in of regulations under Section 871(m) of the Code2
Fenwick & West LLP
This client alert is intended to remind you of certain year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code)
Vistra
In 2013, the Organisation for Economic Co-operation and Development and G20 countries jointly developed an action plan to address base erosion and profit shifting by multinational enterprises.
Fenwick & West LLP
On December 2, 2019, Treasury and the IRS released final and proposed regulations on the foreign tax credit.
Cadwalader, Wickersham & Taft LLP
The IRS delayed implementing certain rules that are intended to prevent non-U.S. persons from using derivative instruments to avoid U.S. withholding tax on U.S. equities.
Akin Gump Strauss Hauer & Feld LLP
The broader application of Section 871(m) has again been delayed, this time until January 1, 2023 and as a result, investment funds with non-U.S.
Shearman & Sterling LLP
On December 2, 2019, the U.S. Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued a pre-published version of final regulations (the "Final Regulations")
Shearman & Sterling LLP
On December 2, 2019, the Treasury Department and the Internal Revenue Service (the "IRS") issued final and proposed regulations ...
Ruchelman PLLC
Oh my darling, oh my darling, oh my darling, Clementine, You are lost and gone forever, dreadful sorrow, Clementine.
Worldwide
Mayer Brown
On February 18, 2020, EU finance ministers updated the EU Blacklist, adding four jurisdictions—the Cayman Islands, Palau, Panama and Seychelles.
Cadwalader, Wickersham & Taft LLP
The Court of Appeal in The Queen v HMRC [2019] EWCA Civ 1643 (Aozora) recently uphlod the decision of the High Court concerning the extent to which a taxpayer could have a legitimate expectation.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Upcoming Events
Tools
Font Size:
Translation
Mondaq Social Media