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Court decisions extend Chicago’s transfer tax ordinance to cover mortgage assignment
  • Seyfarth Shaw LLP
  • USA
  • August 19 2015

Earlier this month, in a case of first impression, the Circuit Court of Cook County, Illinois in the consolidated cases of City of Chicago v. KTCP

Arranger fee neither “interest” nor “fee for technical services” so as to attract TDS
  • Vaish Associates Advocates
  • India
  • August 18 2015

In the case of Idea Cellular Limited vs. ADIT: ITA No. 1619Mum2011, order dated June 10, 2012 (Mum), the assessee had entered into a term loan

Other developments
  • Ropes & Gray LLP
  • USA
  • August 5 2015

Since the last issue of our IM Update, we have also published the following separate Alerts of interest to the investment management industry:

Supreme Court decision signals move back towards Halifax concept of abuse
  • Baker & McKenzie
  • United Kingdom
  • July 31 2015

The UK's highest court has focused on the purpose of arrangements and their essential aim, in finding that abuse of rights under the Halifax

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
  • Sweden, European Union
  • 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

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