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New Due Date for “FBAR” Filings

USA - April 17 2017 Federal law requires U.S. citizens and resident aliens to report world-wide income, including income from foreign trusts, bank and securities accounts...

Susan P. Serota.


Tax Court: stock-based compensation costs need not be included in international costsharing arrangements- the stunning Altera case

USA - August 6 2015 Employee stock options are an important part of compensationboth as income to the executives and as a deduction for the employer. But when stock...

Susan P. Serota, William E. Bonano.


Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

USA - April 15 2014 In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act...

Susan P. Serota.


US investment funds may be entitled to refunds of EU tax withholding on dividends

European Union, France, USA - June 27 2012 In a recent ruling, the European Court of Justice determined that France may no longer require 30 withholding on dividends paid to non-resident investment funds meeting the requirements of a UCIT because it does not withhold on such funds if they are domestic....

Susan P. Serota.


New FATCA regulations solve some issues for pension plans, but other problems remain

USA - March 22 2012 For multinational companies, it is increasingly common to move key employees in and out of different countries a practice that can trigger a variety of issues....

Susan P. Serota.