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Results: 1-10 of 126

Bah. Humbug. How the IRS took away direct subsidies from defeased BABs
  • Squire Patton Boggs
  • USA
  • December 23 2014

Earlier this year, we wrote about issuers that are weary of losing interest subsidies to sequestration and that have paid off their direct pay bonds


House and Senate Stimulus Legislation public finance provisions
  • Squire Patton Boggs
  • USA
  • January 30 2009

The US House of Representatives, on January 28, 2009, passed the "American Recovery and Reinvestment Act of 2009" commonly referred to as the "Stimulus Legislation."


FBAR compliance update
  • Squire Patton Boggs
  • USA
  • March 8 2010

On Friday, February 26, 2010, the US Internal Revenue Service (IRS) issued two pronouncements concerning the 2009 Report of Foreign Bank and Financial Accounts (FBAR


Why would the IRS bother to issue a ruling about student loan bonds last week? What did the ruling tell us?
  • Squire Patton Boggs
  • USA
  • November 26 2014

Back in the 1980's and 1990's and even into the beginning of this century, student loan bonds were issued with great regularity and in a large dollar


Camp tax reform proposal would greatly limit tax-exempt bonds and tax credit programs
  • Squire Patton Boggs
  • USA
  • March 19 2014

Representative Dave Camp (R-MI), Chairman of the House Ways & Means Committee, recently released a comprehensive tax reform proposal (Camp Proposal


EBTs - loans
  • Squire Patton Boggs
  • United Kingdom
  • November 30 2012

The recent case of Murray Group Holdings Limited v HMRC TC 2372 concerned the tax implications of a loan to an employee from an employee benefit trust


Regulations regarding Shenzhen Qianhai Zone and the treatment under CEPA
  • Squire Patton Boggs
  • China, Hong Kong
  • September 10 2012

New cooperation zone to strengthen collaboration between Hong Kong, Shenzhen and the Pearl River Delta


IRS enforcement
  • Squire Patton Boggs
  • USA
  • January 14 2013

The IRS will continue its focus on the determination of the "issue price" of bonds (i.e., the correct resale price of the bonds). In recent interviews


Tax legislation
  • Squire Patton Boggs
  • USA
  • January 14 2013

The key issue in Congress is how broader tax reform efforts may impact the federal subsidy of state and local bonds. For example, last year the President


Financial institutions eye FATCA compliance new US IRS guidance
  • Squire Patton Boggs
  • USA
  • February 20 2012

The Foreign Account Tax Compliance Act (FATCA) was enacted in March 2010 as the revenue offset provision for other legislation