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German Federal Tax Court: distributions from U.S. trusts are subject to German gift tax

  • McDermott Will & Emery
  • -
  • Germany
  • -
  • April 9 2013

The German Federal Tax Court clarified that distributions from foreign trusts to beneficiaries resident in Germany are subject to German gift

What you need to know about FATCA’s impact on non-U.S. retirement plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 21 2013

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective

Expiring transfer tax law presents opportunities for making gifts in 2012

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 1 2012

Although by now it may be old news to you, McDermott Will & Emery is issuing another reminder that the transfer tax laws are now quite favorable for transferring wealth

Foreign Account Tax Compliance Act of 2010

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 6 2012

The world of international taxation becomes more transparent with every passing year

IRS reaffirms commitment to audits of high net-worth individuals

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 30 2012

In response to a report from the Transactional Records Access Clearinghouse (TRAC) criticizing its relatively new Global High Wealth Industry Group (GHW), the Internal Revenue Service (IRS) recently reaffirmed its commitment to reviewing returns of high net worth individuals and their related businesses and entities

New foreign financial asset reporting requirement with deadline of April 17, 2012

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 27 2012

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding foreign financial assets, including an interest under a foreign pension or deferred compensation plan and foreign equity awards, to report those interests beginning with this tax filing season

Prompt action required to take advantage of expiring transfer tax benefits

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 7 2012

Recent tax law changes allow taxpayers to make significant tax-free gifts until the close of 2012

Is the $5 million gift tax exempt amount about to end?

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 10 2011

The Tax Relief Act of 2010 made significant changes to the gift, estate and generation-skipping transfer tax regimes by increasing the amount each individual can give without incurring tax from $1 million to $5 million

The amended 2011 Finance Act

  • McDermott Will & Emery
  • -
  • France
  • -
  • October 18 2011

The French Government has issued a second amended Finance Act 2011, which takes into account the proposals made by the Prime Minister at the end of August

UK government consults on statutory residence test

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • July 6 2011

In recent years, UK law on tax residence has become increasingly problematic following a number of high-profile cases and changes to the UK Revenue’s published guidance

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