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Results: 1-10 of 146

Lump-sum payments from nonqualified deferred compensation plans to nonresident of New York are exempt from New York income tax

  • White & Case LLP
  • -
  • USA
  • -
  • May 7 2013

A recent advisory opinion from the New York State Department of Taxation and Finance concludes that payments received by an individual nonresident of

India budget 2013: key changes affecting international investors

  • White & Case LLP
  • -
  • India
  • -
  • March 14 2013

On February 28, 2013, India's Finance Minister presented the country's budget for the fiscal year beginning April 1, 2013 (Budget). The Budget

Global tax report March 2013

  • White & Case LLP
  • -
  • Czech Republic, France, Germany, United Kingdom, USA
  • -
  • March 1 2013

The global economic crisis has prompted various governments around the world to consider new tax measures that often have unprecedented effects on

Treasury issues final FATCA regulations

  • White & Case LLP
  • -
  • USA
  • -
  • January 23 2013

On January 17, 2013, the Department of the Treasury (“the Treasury”) and the Internal Revenue Service (the “Service”) issued final regulations (the

Effects of the new US tax law on estate planning

  • White & Case LLP
  • -
  • USA
  • -
  • January 18 2013

On January 3, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. As a result, for the first time in over 12 years, there

How Tobin Tax and certain regulatory duties affect block trades in Italy

  • White & Case LLP
  • -
  • Italy
  • -
  • January 14 2013

Italian Law No. 228 dated December 24, 2012, which approved the 2013 budget, contemplates, among others, a new tax applicable to certain financial

US$5.12 million gift tax exemption due to expire at year's end

  • White & Case LLP
  • -
  • USA
  • -
  • December 6 2012

Time is running out on the ability to give away US$5.12 million (US$10.24 million for married couples) without paying Federal gift tax

Determining the issue price of a debt instrument: final treasury regulations clarify when property is publicly traded

  • White & Case LLP
  • -
  • USA
  • -
  • September 14 2012

On September 12, 2012, the US Internal Revenue Service (the “Service”) released final regulations (the “Final Regulations”) detailing when property is publicly traded for purposes of determining the issue price of a debt instrument

Gain or loss on termination

  • White & Case LLP
  • -
  • USA
  • -
  • September 7 2012

Before 1981, commodity transactions were used to create “silver butterflies,” “gold cash-and-carry transactions,” and “T-bill rolls” to defer and convert ordinary income into capital gains

FATCA's legal issues

  • White & Case LLP
  • -
  • USA
  • -
  • August 31 2012

To address concerns that US taxpayers were failing to report income generated in offshore accounts, the US Congress adopted Sections 1471 through 1474 of the Internal Revenue Code, commonly referred to as “FATCA,” in early 2010

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