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Results: 11-20 of 1,875

US FATCA: Deadline to Register Sponsored Entities Approaching
  • Morgan Lewis & Bockius LLP
  • USA
  • December 21 2016

The next key deadline in the phased implementation of legislation commonly referred to as the Foreign Account Tax Compliance Act (FATCA) is fast

Filing Deadline Extended for Certain FBAR Filers
  • Morgan Lewis & Bockius LLP
  • USA
  • December 20 2016

On December 16, the US Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) released Notice 2016-1, which states that certain

Court Holds that Willful Failure to File FBAR Standard is the Lesser Standard of Recklessness
  • McDermott Will & Emery
  • USA
  • December 19 2016

On December 2, 2016, the US District Court for the Central District of California found that taxpayers who failed to file a Report of Foreign Bank

Potential Transfer Tax Reform and 2016 Year-End Tax Planning Considerations
  • Holland & Knight LLP
  • USA
  • December 12 2016

President-Elect Donald Trump has proposed the elimination of the federal estate tax in favor of a deferred capital gains tax on

Something Smells Fishy and it Isn’t the Fish: Chapter 11 Trustee Appointed by Southern District of New York Bankruptcy Court in Case Involving Anchovy Fisheries
  • Weil Gotshal & Manges LLP
  • USA
  • December 2 2016

Section 1104(a)(2) of the Bankruptcy Code provides for the appointment of a chapter 11 trustee “if such appointment is in the interests of the

States Pass "Digital Assets" Legislation
  • White & Case LLP
  • USA
  • November 14 2016

Financial transactions are increasingly occurring online. Many of us pay bills electronically, or have them automatically charged to credit cards or

Nuances of Estate Tax Lien Priority
  • Holland & Hart LLP
  • USA
  • November 7 2016

In many cases, estate tax obligations have priority over the creditors of an estate, but this general rule has exceptions. It is key for a fiduciary

Comparison of Maryland Trust Act to Prior Maryland Law and the Uniform Trust Code
  • Ober Kaler
  • USA
  • November 2 2016

To incorporate the Maryland Trust Act ("MTA" or "Act") into Maryland law, the Act was added as new Title 14.5 of the Estates and Trusts Article, with

Tax Evasion - Nowhere Left to Hide
  • K&L Gates
  • Global, Singapore, USA
  • October 27 2016

Global tax evasion remains a major problem for governments around the world. At a time when virtually all of the governments from the world’s major

What US managers really think of Brexit
  • Guernsey Finance
  • European Union, Guernsey, United Kingdom, USA
  • October 20 2016

Kate Clouston, Director of International Business Development at Guernsey Finance, looks at opportunities for Guernsey from the US funds sector. No