We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 52

MOFO quaterly news - taxtalk - July 2014

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 29 2014

With the halfway mark of 2014 just behind us, we are pleased to share with you in this issue of Tax Talk some of the more noteworthy tax developments

FACTA update: IRS releases new regulations, new forms, and new IGAs

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 17 2014

We can't think of a better way to end Q1 2014 than by bringing you the year's first issue of Tax Talk. Although Tax Talk is now in its seventh year

FACTA developments: Treasury concludes IGAS; IRS finalizes FFI Agreement

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • January 24 2014

With 2013 rapidly coming to a close, the Government worked feverishly to conclude IGAs with a host of new countries, release a final version of the

Mortgage finance company held subject to special assessment on generation of hazardous waste

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • January 6 2014

In Matter of DVL, Inc., DTA No. 824165 (N.Y.S. Div. of Tax App., Nov. 21, 2013), a New York State Administrative Law Judge ruled that a mortgage

ALJ rejects Department’s effort to increase a foreign bank’s allocation of income to New York State

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • December 2 2013

In Matter of Unicredit S.P.A., DTA No. 824013 (N.Y.S. Div. Of Tax App., Nov. 7, 2013), a New York State Administrative Law Judge rejected the

IRS releases draft FFI Agreement

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 29 2013

On October 29, 2013, the Internal Revenue Service ("IRS") released Notice 2013-69 (the "Notice"), which includes a draft of the long-awaited "FFI

State taxation of financial institutions

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 24 2013

Taxation of financial institutions is a complex and developing area. As the definitions of a "financial institution" are progressively broadened, a

Financial services report, summer 2013

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • June 5 2013

In Kilgore v. Keybank, N.A., the Ninth Circuit was poised to decide whether the Supreme Court’s Concepcion decision vitiates California’s “public”

After months of anticipation, final FATCA regulations released

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 30 2013

On January 17, 2013, the U.S. Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued final regulations2 implementing

“Grandfather” election after Gramm-Leach-Bliley continues despite corporate reorganization

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 4 2013

The Department of Taxation and Finance has ruled that a bank holding company that previously qualified to be taxed under Article 9-A under the New