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Luxembourg legal update : July 2015
  • Clifford Chance LLP
  • Luxembourg
  • July 30 2015

The fourth Anti-money Laundering Directive (AMLD 4 Directive (EU) 2015849) and the Regulation on information accompanying transfers of funds (FATF

How the recent Supreme Court term will affect business
  • Sullivan & Cromwell LLP
  • USA
  • July 23 2015

In Mach Mining, the Supreme Court considered whether and to what extent courts may review the Equal Employment Opportunity Commission’s attempt to

The VAT treatment of a virtual currency exchange: opinion Advocate General Kokott
  • Baker & McKenzie
  • European Union, Sweden
  • July 23 2015

In this case it concerned David Hedqvist, who planned operating the Swedish Bitcoin exchange service on his website "Bitcoin.se". Through his website

Are Bitcoin currency exchange services subject to VAT? The opinion of the Advocate General
  • Cooley LLP
  • European Union
  • July 22 2015

The Advocate General (AG), Juliane Kokott, has given her Opinion to the European Court of Justice (ECJ) on the tax treatment of Bitcoin exchange

Court rules on taxation of foreign exchange derivatives gainslosses
  • Dentons
  • Canada
  • July 21 2015

In Kruger Incorporated v The Queen the Tax Court held that the taxpayer could not value its foreign exchange options contracts on a mark-to-market

A reasonable result in Massachusetts: related party interest deductions allowed under the unreasonable exception
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 20 2015

In a significant taxpayer win, the Massachusetts Appellate Tax Board (ATB) held that intercompany interest payments from a wholly owned subsidiary to

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

Tribunal affirms ALJ decision rejecting increase in foreign bank’s allocation of income to New York State
  • Morrison & Foerster LLP
  • USA
  • July 13 2015

In Matter of UniCredit S.p.A., DTA No. 824103 (N.Y.S. Tax App. Trib., May 19, 2015), the New York State Tax Appeals Tribunal affirmed the decision of

The derivative effect in Israel of Bank Leumi's tax settlement with US Authorities for $400 million
  • S Horowitz & Co
  • Israel, USA
  • July 13 2015

To resolve US tax investigations, in December 2014, after negotiations persisted for more than three years, Israel's Bank Leumi and the US

Applications for leave to appeal dismissed - 10 July 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • July 9 2015

The applicant was convicted of failing to provide the necessaries of life to a child in necessitous circumstances contrary to s. 215(2)(a)(i) of the