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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

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

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

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

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

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

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

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

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

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