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: 1-10 of 1,922

Is it US taxable income? Unintended consequences when US residents receive assets from their family’s foreign corporations
  • DLA Piper LLP
  • USA
  • May 19 2015

It is not uncommon for affluent families from certain countries to maintain offshore structures to hold a portion, and often times a significant

New IRS rulings should provide greater certainty for corporate restructurings
  • McDermott Will & Emery
  • USA
  • May 11 2015

On May 5, 2015, the Internal Revenue Service (IRS) issued two long-awaited rulings, Rev. Rul. 2015-09 and Rev. Rul. 2015-10, that should ease the

IRS proposes PFIC regulations that could characterize many foreign insurance companies as PFICs
  • Drinker Biddle & Reath LLP
  • USA
  • May 1 2015

A mere 28 years after Congress enacted the tax rules governing passive foreign investment companies ("PFICs"), the Treasury Department and Internal

Doing business in India
  • Nishith Desai Associates
  • Canada, Germany, India, Japan, Mauritius, Netherlands, Singapore, Switzerland, United Kingdom, USA
  • April 30 2015

India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an

FIRPTA reform opens door to increased foreign investment in US real estate
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • April 30 2015

This afternoon, Reps. Kevin Brady (R-Texas) and Joseph Crowley (D-N.Y.) re-introduced in the House of Representatives a bill to significantly reform

FATCA for investment funds be ready for May 1, 2015!
  • Lavery de Billy LLP
  • Canada, USA
  • April 17 2015

The Foreign Account Tax Compliance Act, or FATCA, has been an integral part of Canada's tax system for over a year. Originally legislated under U.S

Kickstarter a source of funds and a big tax bill?
  • Foster Swift Collins & Smith PC
  • USA
  • April 17 2015

Kickstarter is a crowdfunding platform for creative projects. Project creators set a funding goal and deadline for their project. If people like the

New IRS tax accounting rule to benefit M&A
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • April 16 2015

The IRS recently adopted a taxpayer-favorable new tax rule that alleviates one of the more significant tax risks that often complicates M&A

Feb 27th legislative update
  • Womble Carlyle Sandridge & Rice LLP
  • USA
  • April 10 2015

The news in Raleigh was dominated by snow and ice and skeleton sessions and empty calendars. However there were a few items of interest: Fee

Tax time alert: key things to know about founders preferred stock
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • April 10 2015

As you gather and review tax papers for your return, be sure to inform your accountant if you hold founders' preferred stock, or if you sold a block