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Results: 1-10 of 44

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

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

2013 cost-of-living adjustments for benefit plans

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • January 28 2013

Following the enactment of the American Taxpayer Relief Act of 2012, the IRS announced the 2013 cost-of-living adjustments for adoption assistance

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes

  • Hogan Lovells
  • -
  • United Kingdom, USA
  • -
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"

Superannuation contributions on behalf of directors

  • Hall & Wilcox
  • -
  • Australia
  • -
  • May 15 2012

A common query we encounter is whether superannuation contributions made to a complying superannuation fund on behalf of a director by the trustee of a family discretionary trust is deductible

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

In the matter of HHH Trust and in the matter of the a fund and in the matter of Article 51 of the Trusts (Jersey) Law 1984: directions for disclosure

  • Ogier
  • -
  • Jersey
  • -
  • February 29 2012

The directions given in this case provide guidance on the approach the Court will take to a beneficiary's request for disclosure of information

Further changes to new RRSPRRIF anti-avoidance rules introduced

  • McMillan LLP
  • -
  • Canada
  • -
  • October 14 2011

On October 4, 2011, the federal government introduced formal legislation to enact certain proposals first announced in this year's federal Budgets (the "Budget Legislation"

Source of pension benefits relating to offshore services

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • October 6 2011

There is some uncertainty regarding the current tax treatment of private sector pension benefits derived by South African tax residents in respect of services which were rendered both inside and outside South Africa, particularly in respect of the source of such benefits

Guernsey QROPs: a good reputation

  • Guernsey Finance
  • -
  • Guernsey
  • -
  • September 19 2011

“The way to gain a good reputation, is to endeavour to be what you desire to appear,” mused the classical Greek Athenian philosopher Socrates