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Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement


Kruger: FX derivatives gainslosses taxed only when realized
  • Dentons
  • Canada
  • June 10 2015

In Kruger Incorporated v. The Queen (2015 TCC 119), the Tax Court held that the taxpayer could not value its foreign exchange options contracts on a


Hedge fund report - summary of key developments - spring 2015
  • Paul Hastings LLP
  • USA
  • June 1 2015

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


Total Return Swaps Bundesgericht schützt Eidgenössische Steuerverwaltung (EStV) und verweigert Rückerstattung von Verrechnungssteuern
  • FRORIEP
  • Switzerland
  • May 8 2015

Eine dänische Bank schloss mit Kunden in England, Deutschland, Frankreich und den USA Swap-Kontrakte ab. Darin wurde vereinbart, dass die Kunden die


Total Return Swaps Swiss Federal Supreme Court sides with Federal Tax Authority (FTA) by denying reimbursement of WHT
  • FRORIEP
  • Switzerland
  • May 8 2015

On 5 May 2015 the Federal Supreme Court rendered its long awaited decision on a withholding tax (WHT) reimbursement claim related to Total Return


Tax Court finds gain on hedge to protect balance sheet equity was a capital gain
  • Thorsteinssons LLP
  • Canada
  • March 2 2015

In the CRA’s long-standing view, proceeds realized on a hedge contract cannot be on capital account if there is no sale (or proposed sale) of the


Osler’s insights on key developments in 2014 and their implications for Canadian business.
  • Osler Hoskin & Harcourt LLP
  • Canada
  • December 9 2014

Four securities regulatory developments in 2014 warrant special attention:The Canadian Securities Administrators (CSA) proposed a new “permitted bid”


Financial Services Regulatory Group bulletin - October 2014
  • McCann FitzGerald
  • European Union, Ireland, Russia
  • October 21 2014

The global payments sector continues to evolve, driven by technological advances and changing consumer preferences. The provision of payment services


Expect focus - volume III, Summer 2014
  • Carlton Fields Jorden Burt
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


Financial services update September 15 2014 judicial developments
  • Winston & Strawn LLP
  • USA
  • September 15 2014

Dow and several foreign banks created partnerships that generated over one billion dollars in tax deductions for Dow. The partnerships allocated the