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Financial services update September 15 2014 judicial developments

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the

Local law shopping through “derivative benefits”

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • August 8 2014

Unlike U.S. persons who are subject to U.S. federal income tax on their worldwide income, foreign persons generally are subject to U.S. taxation on

Financial services

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 28 2014

On Thursday, July 31, the Government Accountability Office (GAO) is expected to release a long awaited report on funding advantages of the largest

Congress scrutinizes hedge funds’ use of financial derivatives

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 25 2014

This week the Senate Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs (Subcommittee), in conjunction

International regulatory update 12 16 May 2014

  • Clifford Chance LLP
  • -
  • Belgium, China, European Union, Hong Kong, Japan, Luxembourg, United Kingdom, USA
  • -
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a

Investment management newsletter - Spring 2014

  • Kaye Scholer LLP
  • -
  • Germany, United Kingdom, USA
  • -
  • May 7 2014

At the end of 2013, the US Securities and Exchange Commission implemented changes to Rule 506 under Regulation D (Regulation D) promulgated under

Treasury issues revised regulations under Section 871(M)

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

Generally, payments of dividends are sourced based on the residence of the payor while payments on swaps are sourced based on the residence of the

The harder they come: an overview of financial instrument and institution provisions in the Ways & Means 2014 tax reform proposals

  • Mayer Brown LLP
  • -
  • USA
  • -
  • March 3 2014

There are a lot of lost causes in the federal income tax arena. It certainly seems the more ambitious the plan, the less likely it will receive

2014 compliance checklist for investment advisers

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • February 26 2014

For those of you still easing into 2014, we thought that now would be a good time to help you plot out your regulatory and internal compliance

An in-depth look at the 2013 IRS final and proposed regulations on cross-border dividend equivalents paid on swaps and in security lending transactions

  • Mayer Brown LLP
  • -
  • USA
  • -
  • February 14 2014

The waiting for the final regulations addressing when US federal income tax withholding would be imposed on dividend equivalent payments made to