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 146

Switzerland: an historic deal with HMRC
  • Squire Sanders Hammonds
  • Switzerland, United Kingdom
  • September 9 2011

The UK and Switzerland have entered in to an agreement which will come into force in 2013 whereby the whole of any funds held by UK taxpayers in Swiss acccounts will be subject to a charge of between 19 and 34 depending on how long the account has been open


Applicable federal rates and housing tax credit applicable percentages for October 2011
  • Squire Patton Boggs
  • USA
  • September 21 2011

The US Treasury (Internal Revenue Service) issues a revenue ruling each month with interest rates


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."


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


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


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


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


Indian Market Regulatory Update
  • Squire Patton Boggs
  • India
  • November 14 2016

The International Monetary Fund (IMF) pegs India's growth at 7.6 in the year ended March 31, 2016 and estimates a growth of 7.4 for 2016 and 2017


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


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