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 1,511

IRSDOJ Summons Seeks to Break Singapore Bank Secrecy on Non-Resident's Account
  • Caplin & Drysdale, Chartered
  • USA
  • March 7 2016

In late February 2016, the Justice Department filed an action in federal court to compel UBS's branch in Miami to produce bank records of a Singapore


FBAR Reporting Requirements for Foreign Financial Accounts
  • Sullivan & Cromwell LLP
  • USA
  • March 7 2016

The Financial Crimes Enforcement Network of the Department of the Treasury (“FinCEN”) released a notice of proposed rulemaking (the “NPRM”) on March


FinCEN announces proposed rule to amend FBAR regulations
  • BuckleySandler LLP
  • USA
  • March 4 2016

On March 1, FinCEN announced a Notice of Proposed Rulemaking to revise certain provisions in the rules related to the filing of Reports of Foreign


FBAR proposed regulations expand both filing exemption and reporting
  • Morgan Lewis & Bockius LLP
  • USA
  • March 4 2016

The proposed rules provide welcome relief for employees and officers of many private investment funds, but expand reporting for holders of 25 or more


Forms Over Substance: IRS Information Reporting Surges
  • Sullivan & Worcester LLP
  • USA
  • February 26 2016

Once upon a time, the United States federal income tax laws were largely about determining your federal taxable income and then calculating and


Have you received a FATCA letter?
  • Foodman CPAs & Advisors
  • USA
  • February 23 2016

Many U.S. expatriate taxpayers are receiving "FATCA" letters from offshore banks around the world. The banks are sending the letters in anticipation


The CLOser - February 2016
  • Maples and Calder
  • Cayman Islands, Global, OECD, United Kingdom, USA
  • February 17 2016

Impending US risk retention rules require CLO managers, by one of the available methods, to hold a 5 stake in each CLO that they manage. While some


Coping with CRS
  • Guernsey Finance
  • Guernsey, USA
  • February 16 2016

The tax authorities in the Crown Dependencies sent the first set of US FATCA reports, compiled by financial institutions in their respective


Developments in Offshore Permanent Capital Vehicles
  • Dechert LLP
  • USA
  • February 10 2016

The opportunities for raising capital outside of the United States are evolving as pools of offshore capital grow and investor appetite for product


IRS Remains Focused on Off Shore Tax Enforcement
  • Shearman & Sterling LLP
  • Switzerland, USA
  • February 10 2016

On January 27, 2016, the US Department of Justice announced that it had signed the final non-prosecution agreement with a Category 2 Swiss bank.The