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Results: 1-10 of 1,823

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

  • Kurtin PLLC
  • -
  • Ireland, Switzerland, USA
  • -
  • May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Offshore presence may cause FATCA headache for Australian global financial institutions

  • King & Wood Mallesons
  • -
  • Australia, USA
  • -
  • May 14 2013

As the Australian Government negotiates a potential Intergovernmental Agreement (IGA) with the US in respect of the Foreign Account Tax Compliance

Estate taxes after the American Taxpayer Relief Act

  • Hellmuth & Johnson PLLC
  • -
  • USA
  • -
  • May 10 2013

That was close! How can the same piece of legislation be scored as both a $3.9 trillion tax cut and a $620 billion tax increase? It all depends upon

The “death knell” for family discounts?

  • Jeffer Mangels Butler & Mitchell LLP
  • -
  • USA
  • -
  • April 24 2013

The Obama Administration released its proposed budget for fiscal year 2014 on April 10, which included several proposals affecting estate planning

FATCA compliance for investment fund managers, part two

  • Foley Hoag LLP
  • -
  • USA
  • -
  • May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that

Private letter ruling suggests that assets held in a grantor trust and not included in grantor’s estate may nevertheless receive a basis increase

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

In PLR 201245006, the IRS addressed a question that has been puzzling tax advisors for years. A person who was not a citizen or resident of the

President’s fiscal year 2014 budget contains numerous tax provisions

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

President Barack Obama released his proposed budget for the government's fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget

Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On May 13, 2013, the Supreme Court denied a taxpayer's petition for certiorari regarding the Seventh Circuit's August 27, 2012, decision applying the

Government runs its record to 4-0 in compelling production of records of offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue

Indian American neurosurgeon sentenced to probation for unreported offshore bank accounts

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 21 2013

On February 1, 2013, the U.S. District Court for the Eastern District of Wisconsin sentenced Arvind Ahuja, a Milwaukee neurosurgeon, to serve three