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Results: 1-10 of 128

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


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


Hatch’s “Corporate Integration” Plan Delayed; Treasury Expected to Release Final CbyCR Regulations by July
  • Squire Patton Boggs
  • USA
  • March 7 2016

As the House Ways and Means Committee continues moving forward with its international tax reform proposal, last week the Senate Finance Committee


UK tax bulletin - August 2013
  • Squire Patton Boggs
  • India
  • August 31 2013

Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of 3. There is one


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


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


Republicans to select chair of ways and means, IRS to discuss proposed regulations on MMFs
  • Squire Patton Boggs
  • USA
  • November 17 2014

As previously reported, lawmakers are expected to continue debate on tax extenders legislation. While many suspect that the end result will be a


We’re totally returning to total return swaps for a second consecutive post
  • Squire Patton Boggs
  • USA
  • January 22 2015

Last week we reported on recently released PLR 201502008 (Jan. 9, 2015), which involved a total return swap (TRS) relating to an issue of tax-exempt


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