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Results: 1-10 of 12

IRS provides targeted relief for FBAR filers, including investors in foreign investment funds

  • Jones Day
  • -
  • USA
  • -
  • March 17 2010

On February 26, 2010, the Internal Revenue Service issued additional guidance on the foreign bank account reporting rules

IRS extends FBAR filing deadline for U.S. investors in offshore investment funds

  • Jones Day
  • -
  • USA
  • -
  • August 20 2009

As we reported recently, earlier this year representatives of the U.S. Internal Revenue Service ("IRS") indicated informally that U.S. investors in foreign private equity and hedge funds are required to report annually their fund interests on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (an "FBAR"

IRS TEB publishes final report on post-issuance compliance survey

  • Jones Day
  • -
  • USA
  • -
  • August 5 2011

On July 13, 2011, the Tax Exempt Bonds ("TEB") function of the IRS Tax Exempt and Government Entities Division released its final report (the "Report") related to TEB's soft-contact post-issuance compliance check program initiated in 2007

Tax treatment of equity awards harmonized

  • Jones Day
  • -
  • Switzerland
  • -
  • September 12 2011

The Swiss Parliament recently adopted a Federal Act that will harmonize taxation of equity awards across the country and override the cantonal tax system

Tax withholding for mobile employees on qualified stock options required

  • Jones Day
  • -
  • France
  • -
  • September 12 2011

Effective April 1, 2011, income and social tax withholding is required for cross-border employees with respect to French-sourced income earned from French-qualified stock options

Tax imposed on manager-level employees in "financial sector"

  • Jones Day
  • -
  • Italy
  • -
  • September 12 2011

On May 31, 2010, the Italian parliament issued Law Decree No. 78, which provides that a new 10 tax would be imposed on dirigenti, or manager-level employees working in the "financial sector," with respect to bonus income or income received upon the exercise of stock options if that income exceeds three times the rate of the manager's fixed salary

The FATCA protocol: to adhere or not to adhere?

  • Jones Day
  • -
  • USA
  • -
  • September 6 2012

On August 15, 2012, the International Swaps and Derivatives Association ("ISDA") released a new Protocol relating to the effect on ISDA derivatives of taxes levied by the United States under the Foreign Account Tax Compliance Act ("FATCA"

Potential IRS reporting requirements for investors in offshore private equity and hedge funds

  • Jones Day
  • -
  • USA
  • -
  • July 23 2009

Recent informal comments by representatives of the U.S. Internal Revenue Service ("IRS") indicate that the IRS may expect U.S. investors in foreign hedge funds and foreign private equity funds to file an annual Report of Foreign Bank and Financial Accounts on Form TD F 90-22.1 (an "FBAR"

Singapore Budget 2013: key tax measures relating to the financial services sector

  • Jones Day
  • -
  • Singapore
  • -
  • March 7 2013

Singapore's Deputy Prime Minister and Minister for Finance, Tharman Shanmugaratnam, delivered the Singapore Budget Statement for the financial year

New legal provisions of the French Finance Act 2013

  • Jones Day
  • -
  • France
  • -
  • April 25 2013

The French Finance Act 2013 (the "Finance Act") has made important amendments to the treatment of social security contributions paid in respect of

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