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Private Fund ReportSummary of Key DevelopmentsWinter 2016
  • Paul Hastings LLP
  • Cayman Islands, USA
  • January 3 2017

This continues to be a time of rapid change for the private investment funds industry, as the Securities and Exchange Commission (the “SEC”), the

January International Trade Compliance Update
  • Baker McKenzie
  • Canada, European Union, United Kingdom, USA
  • January 2 2017

On 30 November 2016, the UN Security Council unanimously approved Resolution 2321 (2016), imposing new sanctions on the Democratic People’s Republic

Withholding Tax on Dividend Equivalent Payments
  • Sullivan & Cromwell LLP
  • USA
  • December 8 2016

On December 2, 2016, the IRS and Treasury Department issued Interim Guidance under Section 871(m) in Notice 2016-76 (the "Notice"). Significant

Much-Anticipated Section 871(m) Dividend Equivalent Guidance Provides Promised Transition Relief
  • Dechert LLP
  • USA
  • December 7 2016

The U.S. Internal Revenue Service (the "IRS") has released Notice 2016-76, providing anticipated guidance and transition relief for certain dividend

Anti-money laundering enforcement: the rise of individual liability for compliance professionals
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • December 7 2016

Individual AML compliance officers appear to be increasingly threatened with liability for failure to detect and prevent wrongdoing at their financial

IRS Guidance for Implementation of the Section 871(m) Regulations
  • Morrison & Foerster LLP
  • USA
  • December 6 2016

On December 2, 2016, the Internal Revenue Service ("IRS") released an advance version of Notice 2016-761 (the "Notice") and followed through on its

Internal Revenue Service Phases in Implementation of Final Regulations on Dividend Equivalents in Respect of U.S. Equity Derivatives Under Section 871(m)
  • Sidley Austin LLP
  • USA
  • December 6 2016

On Dec. 2, the U.S. Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) issued Notice 2016-76 (Notice) announcing

IRS Phases in Section 871(m) Dividend Equivalent Withholding
  • Cadwalader Wickersham & Taft LLP
  • USA
  • December 5 2016

On December 2, the U.S. Internal Revenue Service issued Notice 2016-76, which phases in the application of withholding on dividend equivalent payments

Stress Relief: IRS Notice 2016-76 Eases the Implementation Rules for Cross-Border Dividend Equivalent Withholding
  • Mayer Brown LLP
  • USA
  • December 5 2016

The final and temporary regulations promulgated by the Internal Revenue Service (the "IRS") in 2015 under section 871(m) of the Internal Revenue Code

Financial Regulatory Developments Focus November 18 2016
  • Shearman & Sterling LLP
  • European Union, Global, United Kingdom, USA
  • November 18 2016

On November 7, 2016, the US Office of the Comptroller of the Currency announced that it will launch a web-based system for banks to file licensing and