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Results: 1-10 of 3,534

Bill affecting institutional funds

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • February 13 2007

The Indiana General Assembly is considering uniform state legislation that would replace prior uniform law regarding the management of institutional funds

Could you reduce your inheritance tax bill substantially by using the 'normal expenditure out of income' exemption?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • February 28 2007

The Finance Act 2006 has reduced some of the traditional opportunities for inheritance tax planning, but some of the exemptions which allow gifts to both individuals and trusts to be made free of inheritance tax remain unaffected

Budget 2007: individuals

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • March 22 2007

The headline is of course the reduction in the basic rate of income tax to 20 from 2008-09

Ohio's new residency requirements for individual income tax purposes

  • Jones Day
  • -
  • USA
  • -
  • January 24 2008

On December 14, 2006, the Ohio General Assembly passed Sub. H.B. 73, which changed Ohio's residency requirements for Ohio income tax purposes (the so-called "snowbird" rules

UK inheritance tax: far too taxing!

  • Cobbetts LLP
  • -
  • United Kingdom
  • -
  • January 23 2008

Tax is now back at the top of the political agenda in the UK

Alter ego trusts and joint partner trusts: important estate planning tools for individuals aged 65 years or older

  • Torys LLP
  • -
  • Canada
  • -
  • January 16 2008

An important estate planning tool is available to taxpayers aged 65 years or older

Cloud over economy creates estate planning silver lining

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 7 2008

Interest rates are nearing historic lows, which creates unique estate planning opportunities, as investment returns merely have to outperform these new low rates in order to provide estate planning benefits

Update on the taxation of non-UK domiciliaries

  • Wedlake Bell
  • -
  • United Kingdom
  • -
  • January 31 2008

On 18 January 2008 HMRC published draft legislation to implement the changes to the taxation of non-UK domiciliaries announced in the October 2007 Pre-Budget Report

Commission requests that Germany end discriminatory rules applied to non-resident taxpayers

  • McDermott Will & Emery
  • -
  • European Union, Germany
  • -
  • February 8 2008

In March 2007 the European Commission formally asked Germany to amend the withholding tax system applied to certain categories of non-resident taxpayers

Trust and estate investment advice fees held subject to 2 floor

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 28 2008

The United States Supreme Court has unanimously decided a question which, in its own words, determines the treatment of "deductions...that total in the billions of dollars annually."