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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


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


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


Investment management newsletter - Spring 2014
  • Kaye Scholer LLP
  • Germany, United Kingdom, USA
  • May 7 2014

At the end of 2013, the US Securities and Exchange Commission implemented changes to Rule 506 under Regulation D (Regulation D) promulgated under


Eversheds' Spotlight - the global financial services disputes and investigations (FSDI) briefing - April 2014
  • Eversheds LLP
  • European Union, France, Germany, Hong Kong, Ireland, Italy, Netherlands, Poland, Spain, United Arab Emirates, United Kingdom
  • April 17 2014

France has recently created a new role in the prosecution office, a Public Prosecutor specifically for financial offences with national jurisdiction


Weekly newsletter Italy: from 24 February to 2 March 2014
  • Eversheds LLP
  • Italy
  • March 3 2014

INPS has announced new monetary limits for temporary workers, to be revised on a yearly basis. Vouchers represent a pay system for temporary workers