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Interesting Angles on the DOL’s Fiduciary Rule 13
  • Drinker Biddle & Reath LLP
  • USA
  • July 26 2016

This is my thirteenth article about interesting observations "hidden" in the fiduciary regulation and the exemptions. It is not clear under current

Final US Treasury Regulations Provide Additional Flexibility in Determining the Tax Implications of Money Market Fund Share Transactions
  • Dechert LLP
  • USA
  • July 25 2016

Final U.S. Treasury regulations under Section 446 of the Internal Revenue Code of 1986, as amended (the "Code'), providing for the use of the net

Taxation of financial institutions
  • Steptoe & Johnson LLP
  • USA
  • July 22 2016

Intermediation between liquid deposits and illiquid investments. Pooling of investments and investment diversity. Types of Bank Organizations

Webinar: Benchmarking Your FCPA Compliance Program
  • Bryan Cave LLP
  • USA
  • July 21 2016

After a relatively slow year of Foreign Corrupt Practices Act (FCPA) prosecutions in 2015, this year started out with a landmark settlement against

Proposed Treasury Regulations Raise New Hurdles for Tax-Free Spin-Offs
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • July 20 2016

On July 14, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury regulations that, if finalized, would generally

Treasury and IRS Issue Significant New Guidance on Tax-Free Spinoffs
  • Sidley Austin LLP
  • USA
  • July 19 2016

On July 14, 2016, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations addressing

IRS Issues Safe Harbors under Which the IRS Will Not Assert That a Corporation Lacks the Requisite ‘Control’ for Purposes of Section 355(a)
  • McDermott Will & Emery
  • USA
  • July 18 2016

On July 15, 2016, the Internal Revenue Service (IRS) released Rev. Proc. 2016-40. This Revenue Procedure provides safe harbors in which the IRS will

IRS Proposes Regulations Addressing the Device Test and the Active Trade or Business Requirement for Tax-Free Spin-Offs
  • Baker Botts LLP
  • USA
  • July 18 2016

On July 14, 2016, the Internal Revenue Service (the “IRS”) and the Department of Treasury issued proposed regulations (the “Proposed Regulations”

IRS Issues Final Regulations on Tax-Exempt Bond Arbitrage Restrictions
  • Steptoe & Johnson LLP
  • USA
  • July 15 2016

Today, the IRS issued final regulations on the section 148 arbitrage investment restrictions applicable to tax-exempt bonds and other tax-advantaged

Private Fund ReportSummary of Key DevelopmentsSpring 2016
  • Paul Hastings LLP
  • European Union, United Kingdom, USA
  • July 14 2016

This continues to be a time of rapid change for the private fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity