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Results: 11-20 of 1,212

Changes to the UK tax residence rules for AIFs and pitfalls to avoid

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • September 29 2014

In a previous article, we reported that draft legislation had been published to extend the scope of section 363A of the Taxation (International and

Share lending arrangements more tax changes!

  • ENSafrica
  • -
  • South Africa
  • -
  • September 26 2014

The securities lending industry has seen many changes to the taxation of share lending arrangements in South Africa during the last couple of years

The Ticker - September 19 2014

  • Fredrikson & Byron PA
  • -
  • USA
  • -
  • September 19 2014

The Ticker is published by Fredrikson & Byron’s Public Companies Group and shares recent developments in SEC compliance, capital markets, corporate

Nieuwe wet Vennootschapsbelastingplicht voor overheidsondernemingen

  • Stibbe
  • -
  • Netherlands
  • -
  • September 18 2014

Zijn de activiteiten van uw overheidsonderneming vrijgesteld van vennootschapsbelasting? Per 1 januari 2016 gaat dit mogelijk veranderen. Op

Does your CD&A need a Section 162(m) disclosure the alternate view

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 16 2014

In our September 4 post, we discussed the case for eliminating the Section 162(m) disclosures in proxy statements

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

As of May 1, 2014, Insurance Services Office, Inc. (ISO) requires a data breach liability exclusion endorsement to its standard commercial general

Belgian case law: cross-charged losses resulting from international employee stock option plans not entirely deductible

  • Bird & Bird
  • -
  • Belgium
  • -
  • September 15 2014

The Brussels' Court of Appeal (No. B 140672) recently held that the cross-charge of expenses resulting from an international employee stock option

Financial services update September 15 2014 judicial developments

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the

Delaware extends its voluntary disclosure program through September 30

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Over 50 of U.S. publicly traded corporations are organized in Delaware, permitting them to take advantage of the state's favorable and flexible

IRS affirms treatment of short sales for UBTI purposes

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 12 2014

Since there are many hedge funds that utilize short selling as part of their investment strategy, it is important for hedge fund investors, including