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The DOJ’s Swiss Bank Program - Lessons Learned and the Road Ahead
  • Baker & McKenzie
  • Switzerland, USA
  • August 18 2016

Earlier this year, the US Department of Justice (DOJ) entered into its 80th, and final, non-prosecution agreement with a Swiss bank as part of its


Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Estate Planning and Digital Assets
  • Vorys, Sater, Seymour and Pease LLP
  • USA
  • July 18 2016

What happens to your Facebook and Pinterest accounts when you die? What about all those photos and documents stored on the Cloud and Google Drive


The Global Impact of the Panama Papers Leak
  • ICC FraudNet
  • OECD, USA
  • April 18 2016

Following the leak of what we've now come to know as the Panama Papers, I joined Pascal Saint-Amans, Director of the OECD's Centre for Tax Policy


Second Circuit Holds That U.S. Cannot Compel By Warrant Microsoft’s Production of Emails Stored Outside of U.S., Citing The Stored Communications Act’s Privacy Protections and Lack of Extraterritorial Effect
  • Hogan Lovells
  • USA
  • July 18 2016

A three-judge panel of the U.S. Court of Appeals for the Second Circuit today unanimously reversed a lower court’s denial of Microsoft’s motion to


EU Data Protection reform - six top tips for pension scheme trustees
  • Dentons
  • USA
  • June 16 2016

After more than four years of negotiations, the new EU data protection framework has finally been agreed. Following a two-year transition period, the


New Law Affects Estate Planning for Digital Property in Indiana, Pending in Illinois and Ohio
  • Taft Stettinius & Hollister LLP
  • USA
  • June 23 2016

The Revised Uniform Fiduciary Access to Digital Assets Act (or "UFADAA") will take effect in Indiana on July 1. The new law addresses the rights of a


Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Italy, Japan, Netherlands, Switzerland, United Kingdom, USA, China, Denmark, European Union, France, Germany, Ireland, Canada
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients


The case for investing in the IRS part 2: combating identity theft
  • Morvillo Abramowitz Grand Iason & Anello PC
  • USA
  • May 30 2012

This past weekend’s New York Times cover story describing the dramatic rise in identity thieves targeting the United States Treasury is old news to tax practitioners


Regulations proposed by US Treasury Department and Internal Revenue Service require financial institutions to report interest paid to nonresident aliens
  • Mayer Brown LLP
  • USA
  • January 10 2011

On January 7, 2011, the US Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations that would impose information collection and reporting requirements on US financial institutions with respect to bank deposit interest paid to non-US persons (the "2011 proposed regulations"