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Results: 1-10 of 171

How did arbitrage “rebate” get its name?
  • Squire Patton Boggs
  • USA
  • November 21 2016

Rick Weber of Norton Rose Fulbright is the Editor-in-Chief of The Bond Lawyer, NABL’s quarterly journal. He writes a wonderful column on language that


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


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


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


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


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


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