We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 11-20 of 1,676

Singapore and United States Affirm Efforts to Strengthen Sharing of Tax Information
  • Herbert Smith Freehills LLP
  • OECD, Singapore, USA
  • August 15 2016

A joint statement issued by the United States and Singapore suggests that US authorities are seeking to accelerate off-shore tax enforcement aimed at

Offshore Voluntary Disclosure Update
  • McDermott Will & Emery
  • USA
  • August 10 2016

The Internal Revenue Service (IRS) currently offers non-compliant US taxpayers several different relief programs in which to report foreign assets

ESMA Advice Extending the AIFMD Passport: Including the United States, Hong Kong, Singapore and Switzerland
  • Reed Smith LLP
  • Australia, Bermuda, Canada, Jersey, Singapore, Switzerland, USA, Cayman Islands, European Union, Guernsey, Hong Kong, Isle of Man, Japan
  • August 9 2016

On 18 July 2016 the European Securities and Markets Authority (ESMA) published its advice to the European Parliament, the Council and the Commission

ESMA Publishes Advice on Potential Extension of AIFMD Marketing Passport
  • Katten Muchin Rosenman LLP
  • Australia, Bermuda, Jersey, Switzerland, United Kingdom, USA, Canada, Cayman Islands, European Union, Guernsey, Isle of Man, Japan
  • July 22 2016

On July 19, the European Securities and Markets Authority (ESMA) published its long-delayed and much anticipated advice to the European Commission

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

Bits & Pieces: IRS Notice 2016-42 Offers First Glimpse of Qualified Derivatives Dealer Rules
  • Mayer Brown LLP
  • USA
  • July 5 2016

When my sister and I were very Young, one year our parents bought an elegant makeup vanity for my sister as a Chanukah gift. The vanity set was much

Singapore’s Banking Secrets - Not So Secret Anymore
  • K&L Gates
  • Singapore, USA
  • July 4 2016

Since 2008, the U.S. Government has largely focused its enforcement actions against Swiss banks that may have assisted U.S. taxpayers in evading

Graegin Loans for Estates
  • Dickinson Wright PLLC
  • USA
  • June 27 2016

A Graegin loan is an option for estates that do not have sufficient liquid assets to pay estate taxes andor administration expenses. This type of

Connecticut’s New Power of Attorney Law
  • Murtha Cullina LLP
  • USA
  • June 16 2016

Effective October 1, 2016 Connecticut will have finally updated its 1965 law governing Powers of Attorney (POA's). The new law, called the

Duties of a Trustee Prior to Default: A Tale of a Lapsed UCC Filing
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • May 31 2016

A typical bond indenture provides that prior to the incurrence of an event of default, a trustee's obligations are limited to those specifically set