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Results: 1-10 of 410

Big Fight, Big Bill
  • Bennett Jones LLP
  • Canada, USA
  • December 8 2016

The recent case of Yaworski Estate (Re), 2016 ABQB 86 serves as a reminder to warring beneficiaries that their modest inheritances could be eaten up


IRS upgrades and enhances FATCA Online Registration System
  • Stikeman Elliott LLP
  • Canada, USA
  • December 1 2015

In a notice dated November 23, 2015, the Internal Revenue Service (IRS) announced that it had upgraded the Foreign Account Tax Compliance Act (FATCA


Registration deadline for FATCA extended
  • AUM Law
  • Canada, USA
  • October 30 2015

As noted in our previous updates on the Foreign Account Tax Compliance Act (FATCA) and the related intergovernmental agreement between Canada and the


ESMA’s advice on the application of the passport to non-EU alternative investment fund managers
  • Cooley LLP
  • Australia, Bermuda, Canada, Cayman Islands, European Union, Hong Kong, Isle of Man, Japan, Singapore, USA
  • February 10 2016

It might soon be possible for alternative investment fund managers (AIFMs) in the United States of America, Hong Kong, Singapore, Japan, Canada, the


Top Ten International Anti-Corruption Developments for April 2016
  • Morrison & Foerster LLP
  • Canada, China, Global, Macau, United Kingdom, USA
  • May 11 2016

In order to provide an overview for busy in-house counsel and compliance professionals, we summarize below some of the most important international


New Year brings new certainty for U.S. estate, gift and generation-skipping transfer taxes
  • Cassels Brock & Blackwell LLP
  • Canada, USA
  • January 11 2013

The U.S. Congress rang in 2013 with a bang by passing The American Taxpayer Relief Act of 2012 (the "2012 Act") on New Year's Day. The 2012 Act has


More on FATCA and more to come: the Internal Revenue Service and Treasury Department release proposed regulations
  • McCarthy Tétrault LLP
  • Canada, USA
  • April 2 2012

In 2010, the United States amended the Internal Revenue Code of 1986 to add provisions relating to foreign account tax compliance (FATCA


Goin' South: planning to avoid unexpected southern exposure
  • DLA Piper LLP
  • Canada, USA
  • March 13 2014

Two common concerns for Canadians who are thinking of regularly spending time in the United States are will they become subject to income tax or


So I married an American ...
  • DLA Piper LLP
  • Canada, USA
  • February 27 2013

The good news is that it is definitely better than marrying an axe muderer, but there may be "issues"


Canada and U.S. finally reach agreement on FATCA
  • Hodgson Russ LLP
  • Canada, USA
  • February 7 2014

The long awaited Foreign Account Tax Compliance Act United States - Canada Intergovernmental Agreement (IGA) was released on February 5, 2014, and as