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Cross-border exchange of information procedures: what to expect

Canada, Global - May 22 2014 As of March 2014, Canada has entered into close to 90 income tax treaties, most or all of which contain Articles permitting exchanges of information...

Sandra Hazan, Joel A. Nitikman, Jessie Gaston, Marc D. Teitelbaum, Neil Bass.

HMRC publishes budget summary for financial services

United Kingdom - March 23 2012 HMRC has produced a letter for the financial services sector setting out what measures and announcements from the Budget Statement are of most interest to it....

Jeremy Cape.


United Kingdom - January 6 2012 The UK looks to be getting a general anti-avoidance rule of sorts....

Andy Collins, Jeremy Cape.

New proposed rules affecting US taxation of foreign governments and foreign government-controlled investment entities

USA - November 9 2011 On November 3, 2011, the US Treasury Department published new proposed regulations that would modify the current US tax rules that apply to US investments by foreign governments, sovereign wealth funds, and other foreign government-controlled investment entities....

John L. Harrington, Jeremy Cape, Marc D. Teitelbaum.

Financial regulatory effects of budget

United Kingdom - June 25 2010 The emergency budget announced on 22 June includes specific measures affecting the financial services industry....

Jeremy Cape.