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 1,236

The ongoing saga of tax refund ownership for bank holding companies
  • Arent Fox LLP
  • USA
  • February 4 2015

The Third Circuit recently weighed into the ongoing debate over the ownership of tax refunds generated by a failed bank in FDIC receivership, but

FATCA self-certifications needed for opening accounts
  • Steptoe & Johnson LLP
  • USA
  • February 3 2015

The IRS updated guidance to provide that foreign financial institutions must obtain self-certifications at account opening. In Question 10 of the

FATCA agreement between Curaçao and the U.S. - the data protection and contractual client confidentiality issues
  • HBN Law
  • Curacao, USA
  • January 30 2015

On 16 December 2014, Curaçao and the U.S. signed an intergovernmental agreement (“Curaçao-IGA”) setting out the information reporting and withholding

A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act
  • WeirFoulds LLP
  • Canada, USA
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers

IRS releases FATCA IDES reporting guidance
  • Steptoe & Johnson LLP
  • USA
  • January 15 2015

Yesterday, the IRS alerted taxpayers to certain International Data Exchange Services (IDES) reporting issues that may have prevented users from

Bank Leumi agreement with Department of Justice results in disclosure of identities of 1,500 U.S. account holders
  • Duane Morris LLP
  • USA
  • January 12 2015

These developments raise many significant issues for U.S. persons with undisclosed accounts at Bank Leumi with respect to potential criminal

IRS launches FATCA data exchange service
  • Steptoe & Johnson LLP
  • USA
  • January 12 2015

The IRS announced today that the International Data Exchange Service (IDES) is open for enrollment. IDES will serve as the point of delivery for both

Should you participate in the IRS Offshore Voluntary Disclosure Program?
  • Nossaman LLP
  • USA
  • January 7 2015

2014 marked a significant increase in the enforcement efforts by the IRS and Department of Justice against non-compliant U.S. taxpayers who failed to

Singapore and the US sign the Foreign Account Tax Compliance Act Model 1 intergovernmental agreement
  • Baker & McKenzie
  • Singapore, USA
  • December 12 2014

On 9 December 2014, the Government of Singapore and the Government of the United States signed an intergovernmental agreement ("IGA") to

FATCA new year’s eve deadlines: make sure you comply!
  • King & Wood Mallesons
  • Australia, USA
  • December 12 2014

Reporting Australian financial institutions must determine their FATCA status and register with the IRS by 31 December 2014 and conduct FATCA due