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Results: 1-10 of 225

Singapore Court of Appeal considers request from foreign regulatory authority for production of appellant’s bank statements

  • Allen & Gledhill LLP
  • -
  • Singapore
  • -
  • March 30 2015

The Court of Appeal in ABU v Comptroller of Income Tax considered the parameters of a request for information under a double taxation agreement

Luxembourg legal update - March 2015

  • Clifford Chance LLP
  • -
  • Luxembourg
  • -
  • March 2 2015

On 4 November 2014, the European Central Bank (ECB) assumed its supervisory functions under the Single Supervisory Mechanism (SSM). The ECB is now

Financial institution cannot assign loans based on activities of third parties, says Massachusetts Supreme Judicial Court

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 25 2015

The Massachusetts Supreme Judicial Court (SJC) refused to allow a taxpayer, a financial institution, to assign its loan portfolios based on the

Tax considerations in settlement agreements regarding cancellation of debt

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • February 24 2015

Although not every settlement agreement has to be reviewed by a tax lawyer if you are representing a creditor or a debtor and the subject matter of

SMSF penalty regime is it really new? Trustees and advisers beware!

  • Cooper Grace Ward
  • -
  • Australia
  • -
  • February 16 2015

1 July 2014 saw the commencement of the new administrative penalty regime, introduced to give the ATO options for trustees who breach the

Switzerland: court decision on group financing and cash pooling

  • Eversheds LLP
  • -
  • Switzerland
  • -
  • February 12 2015

The Swiss Federal Supreme Court recently decided whether a dividend distributed by a Swiss company that participated in a zero balancing arrangement

Banking corporation not required to hypothetically use New York NOL deduction when tax is paid on asset base

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 10 2015

A New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in Matter of TD Holdings II, Inc., DTA No. 825329 (N.Y. Div

The ongoing saga of tax refund ownership for bank holding companies

  • Arent Fox LLP
  • -
  • USA
  • -
  • February 4 2015

The Third Circuit recently weighed into the ongoing debate over the ownership of tax refunds generated by a failed bank in FDIC receivership, but

A bank or not a bank? MoneyGram fails to meet the test in U.S. Tax Court

  • Roetzel & Andress
  • -
  • USA
  • -
  • January 22 2015

MoneyGram International Inc., (MoneyGram) the world's second-largest money transfer company, lost its bid before the U.S. Tax Court (the Court) to

Tenth Circuit deals blow to donor of conservation easement on land subject to mortgage

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 12 2015

Last week, the Tenth Circuit upheld the Tax Court’s decisions Mitchell v. Commissioner, 138 T.C. No. 16 (2012), mot. For reconsideration denied, T.C