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Results: 1-10 of 621

Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement


Hedge fund report - summary of key developments - spring 2015
  • Paul Hastings LLP
  • USA
  • June 1 2015

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


Expect focus - volume III, Summer 2014
  • Carlton Fields Jorden Burt
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


Investment management newsletter - Spring 2014
  • Kaye Scholer LLP
  • Germany, United Kingdom, USA
  • May 7 2014

At the end of 2013, the US Securities and Exchange Commission implemented changes to Rule 506 under Regulation D (Regulation D) promulgated under


Colorado District Court reaches taxpayer-favorable result in recent tax shelter case
  • Bryan Cave LLP
  • USA
  • May 6 2008

In Sala v. United States (decided April 22, 2008), Judge Lewis Babcock of the U.S. District Court for the District of Colorado upheld an individual taxpayer’s claimed loss of over $60 million in connection with a series of complex transactions involving foreign currency option contracts


Hedging activities result in sales factor distortion
  • Reed Smith LLP
  • USA
  • November 9 2010

Last week, Judge A. James Robertson II of the San Francisco Superior Court yet again ruled against General Mills in the ongoing saga over whether (and how) hedging transactions are included in the sales factor


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


FATCA effective date is fast approaching
  • Clayton Utz
  • Australia, USA
  • September 3 2012

The Australian Government announced on 28 August that it is exploring the feasibility of an intergovernmental agreement (IGA) with the US to minimise the costs for Australian stakeholders of complying with Foreign Account Tax Compliance Act (FATCA


Talk tax quarterly news
  • Morrison & Foerster LLP
  • USA
  • July 22 2011

Just as we were going to press bemoaning the impending January 1, 2013 effective date of the Foreign Account Tax Compliance Act, the Internal Revenue Service and Treasury Department announced an extension of the new provisions’ withholding and reporting requirements


Anschutz Company
  • Alston & Bird LLP
  • USA
  • February 13 2012

Just before New Year’s Eve 2011 the Tenth Circuit affirmed the Tax Court’s ruling against the taxpayer Anschutz Company in a case involving a variable prepaid forward contract