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Results: 1-10 of 417

A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act
  • WeirFoulds LLP
  • Canada, USA
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers


US Treasury accepts Canadian guidance of investment entities under FATCA
  • Stikeman Elliott LLP
  • Canada, USA
  • October 16 2014

Last week, Brett York, an attorney adviser in the Treasury Office of International Tax Counsel confirmed that the U.S. Treasury is willing to accept


Constitutional challenge of FATCA agreement launched
  • Stikeman Elliott LLP
  • Canada, USA
  • August 15 2014

On August 11, a constitutional challenge to the Agreement between the Government of the United States and the Government of Canada to Improve


CRA publishes FATCA guidance for Canadian entities
  • Stikeman Elliott LLP
  • Canada, USA
  • July 3 2014

The Canada Revenue Agency (CRA) on June 23, 2014 posted much anticipated guidance for Canadian entities that could find themselves subject to the


IRS publishes instructions for FATCA form W-8BEN-E
  • Stikeman Elliott LLP
  • Canada, USA
  • June 26 2014

The long awaited instructions for Form W-8BEN-E, Certification of Foreign Status of Beneficial Owner for United States Tax Withholding (Entities


FATCA an update
  • McCarthy Tétrault LLP
  • Canada, USA
  • May 8 2014

On February 5, 2014 Canada and the United States signed an Intergovernmental Agreement (IGA) to implement the Foreign Account Tax Compliance Act


IRS: Bitcoin not a currency for tax purposes
  • Dentons
  • USA, Canada
  • April 4 2014

As expected, the U.S. Internal Revenue Service has provided some guidance on the U.S. tax treatment of Bitcoin. In Notice 2014-21 (March 25, 2014


Big brother gains a powerful new tool
  • Thorsteinssons LLP
  • Canada, USA
  • February 28 2014

Earlier this month, the federal government announced that it had reached an agreement with the U.S. to ameliorate the more drastic effects of the


The brief on Bitcoins
  • Stewart McKelvey
  • Canada, USA
  • February 26 2014

Bitcoins are a digital currency obtained when computers compete to solve mathematical problems and the winning 'miner' is rewarded with a block of


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter