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Lump-sum payments from nonqualified deferred compensation plans to nonresident of New York are exempt from New York income tax

White & Case LLP
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USA
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May 7 2013

A recent advisory opinion from the New York State Department of Taxation and Finance concludes that payments received by an individual nonresident of

Joint accounts - whose money is it?

Boodle Hatfield
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United Kingdom
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October 15 2012

Joint bank accounts may be a flexible and practical solution for the management of money on a day to day basis

Asset management companies and the SAREB, established in Act 92012, of 4 November and Royal Decree-law 15592012, of 15 November

Herbert Smith Freehills LLP
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Spain
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December 4 2012

Royal Decree 15592012 was approved on 15 November, which implemented and completed the legal regime generally applicable to asset management companies, and also included specific regulations related to the Sociedad de Gestión de Activos para la Reestructuración Bancaria (Asset Management Company for Assets Arising from Bank Restructuring, or "SAREB") colloquially known as "bad bank"

FATCA implementation in Switzerland a general overview

Froriep Renggli
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Switzerland, USA
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April 30 2013

On 18 March 2010, the U.S. Hiring Incentives to Restore Employment Act of 2010 (known as the Hire Act) amended the U.S. Internal Revenue Code of 1986

Goverment eases foreign investors anxiety

Nishith Desai Associates
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India
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May 7 2013

The Indian Government has responded to investor concerns raised on the back of the Budget 2013 proposals and interalia has continued to ease foreign

Tax & Real Estate Spain

Squire Sanders
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Spain
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June 21 2012

Royal Decree-Law 182012, dated 11 May, concerning the writedown and sale of the financial sector’s real estate assets, implements the following new tax regulations

The final FATCA regulations: applications to foreign investment vehicles

Cadwalader Wickersham & Taft LLP
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USA
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January 31 2013

On January 17, 2013, the Internal Revenue Service issued final regulations that provide guidance on the “Foreign Account Tax Compliance Act” (“FATCA”

IRS rolls out FATCA intergovernmental agreements

Morrison & Foerster LLP
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USA
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January 24 2013

Since the United States announced an intergovernmental approach to FATCA compliance in its joint statement with five European countries earlier this

Financial services legislative and regulatory update

Mintz Levin Cohn Ferris Glovsky and Popeo PC
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USA
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May 13 2013

What had been a relatively quiet week, where until Friday it seemed like the biggest news was that Treasury Secretary Jack Lew was working on his

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

Fasken Martineau DuMoulin LLP
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Canada
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April 30 2013

For income tax purposes, trusts are generally deemed to dispose of their capital property every 21 years following their creation, resulting in the

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Search results

Lump-sum payments from nonqualified deferred compensation plans to nonresident of New York are exempt from New York income tax

Joint accounts - whose money is it?

Asset management companies and the SAREB, established in Act 92012, of 4 November and Royal Decree-law 15592012, of 15 November

FATCA implementation in Switzerland a general overview

Goverment eases foreign investors anxiety

Tax & Real Estate Spain

The final FATCA regulations: applications to foreign investment vehicles

IRS rolls out FATCA intergovernmental agreements

Financial services legislative and regulatory update

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

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