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 1,467

French legal and regulatory update - AprilMay 2015
  • Hogan Lovells
  • European Union, France
  • June 15 2015

The ordinance (ordonnance) n2015-558 dated 21 May 2015 regarding the branches, established in the French territory, of credit institutions having

Plan administrators must comply with new same-sex spouse rules effective September 16, 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) (the section defining marriage as between

DOL confirms place of celebration for determining validity of same-sex marriages under employee benefit plans
  • Nelson Mullins Riley & Scarborough LLP
  • USA
  • September 19 2013

On the heels of the recent Revenue Ruling issued by the IRS (Revenue Ruling 2013-17) addressing the definition of "spouse" for purposes of benefit

Colorado accounting department head sentenced to federal prison for failing to pay over employment taxes
  • Baker & Hostetler LLP
  • USA
  • September 13 2013

Bloomberg BNA reports that a Colorado woman who managed the accounting department of a garage door company she co-owns was sentenced to 28 months for

Finance ministry responds to feedback on its public consultation on amendments to the Income Tax Act to implement changes to the Exchange of Information regime
  • Drew & Napier LLC
  • Singapore
  • September 17 2013

On 18 July 2013, the Ministry of Finance (“MOF”) had issued a consultation paper on proposed legislative amendments to be made to the Income Tax Act

Spotlight on Louisiana: Department of Revenue denies marriage benefits to same-sex couples
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 18 2013

On September 13, 2013, in Revenue Information Bulletin No. 13-024, the Louisiana Department of Revenue (Department) announced that for Louisiana

U.S. Department of Labor announces a “place of celebration” rule in implementing the U.S. Supreme Court’s DOMA decision with regard to employee benefit plans
  • Proskauer Rose LLP
  • USA
  • September 18 2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a "place of celebration" rule in recognizing same-sex spouses for

New IRS guidance on tax treatment of attorney’s fees
  • Proskauer Rose LLP
  • USA
  • September 13 2013

The IRS recently released a memorandum advising taxpayers on the proper tax characterization of attorney's fee payments in connection with a

Tax ruling means big changes for matrimonial property settlements
  • Barry.Nilsson. Lawyers
  • Australia
  • November 22 2013

Up until 13 November 2013, several private rulings of the Australian Taxation Office had established a general rule regarding section 44 and Division

My spouse did what and I owe how much in taxes?
  • Ward and Smith PA
  • USA
  • November 6 2013

Filing a joint tax return seems like an innocuous and pre-determined action for most married couples. It is important to understand what obligations