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Results: 1-10 of 1,121

Tax Case Sparks Shareholder Derivative Suit
  • McDermott Will & Emery
  • USA
  • July 28 2016

A company never litigates in a vacuum: statements in pleadings or court papers and testimony by company officials can be used against the company in


Genus, Species, Phylum - What is an ETN?
  • Greenberg Traurig LLP
  • USA
  • July 27 2016

Imagine an investment that gives you exposure to an underlying asset or index with low fees and no tracking risk. The investment allows you to gain


Qualified Intermediaries and “Dividend Equivalent” Withholding
  • Sullivan & Cromwell LLP
  • USA
  • July 19 2016

The IRS recently released a new draft “qualified intermediary” (“QI”) agreement (the “Proposed QI Agreement”) in Notice 2016-42 (the “Notice”). All


IRS Releases Proposed New QI Agreement to Be Effective January 1, 2017
  • Baker & McKenzie
  • USA
  • July 15 2016

Some changes are coming for financial institutions that have an agreement with the US Internal Revenue Service ("IRS") to serve as a qualified


Private Fund ReportSummary of Key DevelopmentsSpring 2016
  • Paul Hastings LLP
  • European Union, United Kingdom, USA
  • July 14 2016

This continues to be a time of rapid change for the private fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity


White Collar Defense & Investigations - July 2016
  • Weil Gotshal & Manges LLP
  • Australia, United Kingdom, USA
  • July 13 2016

This round-up contains a summary by sector of certain key global regulatory developments which occurred during the second quarter of 2016. The


Proposed QI Agreement Addresses Cascading Withholding on Dividend Equivalents
  • Cadwalader Wickersham & Taft LLP
  • USA
  • July 5 2016

On July 1, the U.S. Internal Revenue Service issued Notice 2016-42, which proposes changes to the qualified intermediary (QI) agreement to address


FinCEN Expands Customer Due Diligence Requirements
  • Hunton & Williams LLP
  • USA
  • June 23 2016

On May 11, 2016, the Financial Crimes Enforcement Network (“FinCEN”) published its long-awaited final rule (see link at end of document) expanding


International Regulatory Update 13 - 17 June 2016
  • Clifford Chance LLP
  • European Union, United Kingdom, USA
  • June 21 2016

The EU Council has adopted the amending Directive and amending Regulation on a one-year postponement of the transposition and application deadlines


Sometimes the Truth is Stranger than Fiction
  • Squire Patton Boggs
  • USA
  • June 14 2016

Although this blog post has nothing to do with tax advantaged bonds, it does involve taxpayers, large sums of money, allegations of deceit and a