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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

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

Tax-Writers Focused on 2017 Efforts; Treasury, IRS Work to Wrap-Up Outstanding Work as BEPS Implementation Continues
  • Squire Patton Boggs
  • November 28 2016

As the Trump Administration continues the transition process and

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

IRS Releases Interesting Private Letter Ruling on Build America Bonds
  • Squire Patton Boggs
  • USA
  • January 18 2017

On January 13, 2017, the Internal Revenue Service released Private Letter Ruling 201702009. The IRS held in this private letter ruling that the

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

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

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

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

Highlights of India's 2017 Union Budget
  • Squire Patton Boggs
  • European Union, India, OECD, United Kingdom
  • February 8 2017

India's budget for 2017 was unique because it changed the tradition of being presented on the last day of February and, for the first time in