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Results: 1-10 of 16

How Tobin Tax and certain regulatory duties affect block trades in Italy

  • White & Case LLP
  • -
  • Italy
  • -
  • January 14 2013

Italian Law No. 228 dated December 24, 2012, which approved the 2013 budget, contemplates, among others, a new tax applicable to certain financial

Determining the issue price of a debt instrument: final treasury regulations clarify when property is publicly traded

  • White & Case LLP
  • -
  • USA
  • -
  • September 14 2012

On September 12, 2012, the US Internal Revenue Service (the “Service”) released final regulations (the “Final Regulations”) detailing when property is publicly traded for purposes of determining the issue price of a debt instrument

Draft decree on bonds for Italian non-listed companies Italy is on the verge of taking significant steps to facilitate the issuance of corporate bonds

  • White & Case LLP
  • -
  • Italy
  • -
  • June 30 2012

Italian non-listed companies have struggled to find efficient structures for corporate bond issuances

European Commission publishes legislative proposal for a financial transaction tax

  • White & Case LLP
  • -
  • European Union
  • -
  • October 3 2011

On 28 September 2011, the European Commission published its legislative proposal for a Council Directive on a financial transaction tax in the EU

Tokyo Stock Exchange explains tax treatment of co-location services

  • White & Case LLP
  • -
  • Japan
  • -
  • July 22 2010

On June 11, 2010, the Tokyo Stock Exchange (“TSE”) released a copy of an informal ruling request dated November 5, 2009 (the “Request”), which it submitted to the Japanese tax authorities (“NTA”) requesting confirmation of the tax treatment of foreign investors trading on the TSE through a co-location arrangement

Administration of the withholding tax on dividends received by nonresident enterprises strengthened

  • White & Case LLP
  • -
  • China
  • -
  • June 7 2010

Nonresident enterprises have long invested in outstanding shares issued by Chinese listed companies, which are Chinese resident companies listed on domestic and overseas stock exchanges

Polish investment funds increasingly used in international tax planning

  • White & Case LLP
  • -
  • Poland
  • -
  • January 27 2010

Recently, Polish investment funds have become more frequently used in international tax planning

IRS extends FBAR filing deadline for certain US persons

  • White & Case LLP
  • -
  • USA
  • -
  • August 10 2009

On August 7, 2009, the Internal Revenue Service (the "IRS") extended the deadline for certain US persons to file form TD F 90-22

Reform of the French REITs (SIIC) Regime SIIC 5

  • White & Case LLP
  • -
  • France
  • -
  • April 22 2009

The texts relating to the fifth part of the French tax regime of the "Société d’Investissements Immobiliers Côtée" (hereafter referred to as the "SIIC Regime") have been adopted by the Commission of Finances of the Senat on November 12, 2008, in the form of several amendments to the draft finance bill for 2009

Anti-tax haven bills introduced in House and Senate, endorsed by Obama

  • White & Case LLP
  • -
  • USA
  • -
  • March 5 2009

Sen. Carl Levin (D-Mi.) introduced the Stop Tax Haven Abuse Bill of 2009 (the "Bill") in the Senate on Monday, Mar. 2