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 144

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


Bond Attorneys’ Workshop Round-up
  • Squire Patton Boggs
  • USA
  • November 3 2016

The National Association of Bond Lawyers recently held its 41st Annual Bond Attorneys’ Workshop in Chicago. Below are some odds and ends from the


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


More thoughts on the BAB reissuance memo
  • Squire Patton Boggs
  • USA
  • March 19 2015

Riddle me this, Batman: To whom does this memo matter? Consequences to the State or Local Government Borrower Current vs. Advance Refundings As


FATCA Intergovernmental Agreement Germany USA
  • Squire Patton Boggs
  • Germany, USA
  • July 30 2015

The German Ministry of Finance has published on the 26 June 2015 a draft guideline in relation to the application of the FATCA Intergovernmental


When two financial instruments become one
  • Squire Patton Boggs
  • USA
  • August 13 2015

As discussed in prior posts on this Blog (here and here), since the beginning of the last recession, an increasing number of tax-exempt bonds are


Base erosion and profit shifting: limiting tax deductions for interest costs
  • Squire Patton Boggs
  • Germany, OECD, United Kingdom
  • November 19 2015

Earlier this week the heads of state of the 20 largest global economies have agreed to adopt the 15 BEPS action points in their respective countries


Qualified student loan bonds
  • Squire Patton Boggs
  • USA
  • November 20 2015

A Diminished Market, But Still Functioning in More Limited WaysThe IRS issued Notice 2015-78 (“2015 Student Loan Notice” or “Notice”) on


Financial services
  • Squire Patton Boggs
  • USA
  • July 28 2014

On Thursday, July 31, the Government Accountability Office (GAO) is expected to release a long awaited report on funding advantages of the largest


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