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Results: 1-10 of 41

Update Your Subscription Documents - FATCA and CRS
  • Pillsbury Winthrop Shaw Pittman LLP
  • Cayman Islands, OECD, United Kingdom, USA
  • April 27 2016

The Cayman Islands Tax Information Authority advised yesterday that it will allow Cayman Islands Financial Institutions to rely on CRS due diligence


Attention: new foreign tax withholding forms
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • November 28 2012

The Internal Revenue Service (IRS) recently announced that it is modifying certain of its tax forms, known generally as Form W-8s, used by foreign individuals and entities (“Foreign Parties”) to claim a reduction or exemption of withholding taxes on payments from U.S. sources (“U.S. Payors”


New York State Department of Taxation and Finance to disregard single-member LLC interests for New York estate tax
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • July 14 2015

In a recent New York State Advisory Opinion, the New York State Department of Taxation and Finance advised that a federal income tax entity


Update on Maryland estate tax
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • May 19 2014

Maryland Governor Martin O'Malley has signed into law H.B. 739 (the "New Law"), which contains revisions to the Maryland estate tax law. Specifically


Recent changes to New York estate and income tax
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • May 13 2014

On March 31, 2014, the New York State legislature passed and Gov. Andrew Cuomo signed into law the New York State 2014-2015 Budget Bill (the "New


Final FBAR reporting rules provide relief, but no exemption, for pension plans investing in foreign accounts
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • February 28 2011

On February 24, 2011, the Financial Crimes Enforcement Network of the Department of Treasury (FinCEN) issued final rules on FBAR filing requirements applicable to U.S. persons, including U.S. pension plans that invest in foreign financial accounts or who have signature authority over such accounts


New estate and gift tax laws for 2011- 2012 and transfer tax provisions of the president's proposed budget for 2012
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • March 3 2011

On December 17, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which included new estate and gift tax laws applicable in 2011 and 2012


Estate and gift tax planning opportunities scheduled to "sunset" on December 31, 2012
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • August 6 2012

The estate and gift tax laws under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, are scheduled to sunset on December 31, 2012


Estate planning in times of unprecedented uncertainty
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • January 14 2010

The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the estate and generation-skipping transfer ("GST") taxes over 10 years, meaning that those taxes are no longer in effect as of January 1, 2010


President signs HIRE Act, including FACTA provisions combating offshore tax evasion
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • March 18 2010

On March 18, 2010, President Obama signed the Hiring Incentives to Restore Employment Act (the "Act"), which hopes to create jobs with measures such as a "Social Security holiday" for employers that hire previously unemployed workers, an extension of highway and mass transit funding, and an expansion of the Build America Bonds program