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The DOL's Final "Fiduciary" RuleCountdown to Implementation Begins in Earnest
  • Jones Day
  • USA
  • April 27 2016

On April 6, 2016, the Department of Labor ("DOL") issued final regulations ("Final Rule") defining who is a fiduciary as a result of giving

IRS Denies Tax-Exempt Status to Non-MSSP ACO
  • Jones Day
  • USA
  • April 26 2016

Earlier this month, the IRS released a denial of an exemption application for an accountable care organization ("ACO") outside of the Medicare Shared

EuroResourceDeals and Debt - April 2016
  • Jones Day
  • France, Italy, USA
  • April 21 2016

In In re Berau Capital Resources Pte Ltd, 540 B.R. 80 (Bankr. S.D.N.Y. 2015), the US Bankruptcy Court for the Southern District of New York recently

Treasury Releases Significant Temporary Anti-Inversion Regulations and Proposed Earnings Stripping Regulations
  • Jones Day
  • USA
  • April 11 2016

On April 4, 2016, the U.S. Treasury Department released two significant packages of U.S. federal tax regulations. T.D. 9761 contains temporary

Global Privacy & Cybersecurity Update, Issue 9 - March 2016
  • Jones Day
  • Netherlands, Peru, Spain, Taiwan, USA, France, Germany, Hong Kong, Italy, Japan, Mexico, Belgium, Brazil, Canada, China, Colombia, European Union
  • March 17 2016

For decades, EU data protection rules have set some of the world's highest standards of data protection and are currently undergoing significant

IRS Warns of Phishing Scam Involving Tax-Related Information
  • Jones Day
  • USA
  • March 9 2016

According to the IRS, a new phishing scheme is on the rise that targets employee W-2 forms and related records. As part of the scheme, a fake email

Treasury Publishes Updated Model Income Tax Treaty
  • Jones Day
  • March 1 2016

On February 17, 2016, the U.S. Treasury Department published a revised model income tax convention (the "New Model Treaty") to replace the prior 2006

Illinois Department of Revenue Close to Clarifying Rules on Taxability of Shipping and Delivery Charges
  • Jones Day
  • USA
  • February 25 2016

For the past several years, out-of-state retailers have been confounded by the tax treatment of shipping and delivery charges on merchandise shipped

Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, France, India, Ireland, United Kingdom, USA, Vietnam, Israel, Japan, Malaysia, Philippines, Singapore, Thailand
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most

New partnership tax audit rules will impact private investment fund vehicles
  • Jones Day
  • USA
  • November 30 2015

On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the “BBA”). The BBA includes new rules (the “New Audit