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Results: 1-10 of 156

Issue Price: Notes from the Field
  • Squire Patton Boggs
  • USA
  • June 22 2017

We are two weeks into the new issue price regulations. Here are a few more observations from the field. As expected, most of the action flows from


As the Countdown to the New Issue Price Regulations Continues, Let the Document Negotiations Begin!
  • Squire Patton Boggs
  • USA
  • June 5 2017

The effective date of the new issue price regulations (Regulations) is less than a week away, and because of the need to discuss and plan for


When Should an Issuer of Tax-Advantaged Bonds Use the Hold-the-Offering-Price Method to Establish the Issue Price of the Bonds?
  • Squire Patton Boggs
  • USA
  • May 24 2017

Three score and thirteen years (and one day) after D-Day (June 7, 2017, for the non-history-buffs), the new regulations that prescribe the methods


The Countdown to June 7, 2017..Are You Ready?
  • Squire Patton Boggs
  • USA
  • May 19 2017

On June 7, 2017, the Final Issue Price Regulations (the “Final Regulations”) become effective. More specifically, the Final Regulations apply to


A Requiem for Reasonable Expectations
  • Squire Patton Boggs
  • USA
  • May 11 2017

The "reasonable expectations" approach to determining the issue price of a tax-advantaged bond, has been the law since 1989. On June 7, it is


The Yield Curve - What It Is and Why It Matters
  • Squire Patton Boggs
  • USA
  • May 1 2017

For those of you new to bonds and not generally familiar with financial terms, you may hear the term “yield curve” thrown around and be wondering


Report from TSLI - What Can We Expect in the Near Term from the IRS?
  • Squire Patton Boggs
  • USA
  • March 17 2017

Last week I attended the NABL Tax and Securities Law Institute, which always provides valuable insights from representatives of Treasury and the IRS


Hong Kong and Korea enter into a Tax Agreement
  • Squire Patton Boggs
  • Hong Kong, South Korea
  • February 27 2017

On 25 January 2017, the Hong Kong Government announced that Hong Kong and Korea have signed an agreement for the automatic exchange of financial


Game Changer: The New UK-UAE Double Taxation Convention
  • Squire Patton Boggs
  • United Arab Emirates, United Kingdom
  • February 23 2017

The new UK-UAE Double Taxation Convention (the UK-UAE DTC) entered into force on 25 December 2016 and took effect (broadly) on 1 January 2017. It


Highlights of India's 2017 Union Budget
  • Squire Patton Boggs
  • European Union, India, OECD, United Kingdom
  • February 8 2017

India's budget for 2017 was unique because it changed the tradition of being presented on the last day of February and, for the first time in