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Financial services intermediary exemption - First-tier Tribunal focuses on the substance of the supply in question
  • RPC
  • United Kingdom
  • October 20 2016

On 19 August 2016, the First-tier Tribunal (in Dollar Financial UK Ltd v HMRC) held that electronically-supplied services of a “lead generator”

Inheritance tax and joint bank accounts
  • Anthony Gold Solicitors
  • United Kingdom
  • October 17 2016

The taxation of money in joint bank accounts is dependent on who owns it. It is not uncommon for joint bank accounts to be set up just for

L’obligation d’information fiscale de la banque
  • Taylor Wessing
  • France
  • October 14 2016

A la suite de l’introduction en Bourse d’une société dont ils étaient

NJ Tax Court: Despite Place-of-Performance Statute, Market Sourcing Applies to Services
  • Reed Smith LLP
  • USA
  • October 11 2016

On October 11, 2016, the New Jersey Tax Court published its long-awaited decision concerning the sourcing of interest and other fees related to

Wealth Management Update - October 2016
  • Proskauer Rose LLP
  • USA
  • October 1 2016

The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6, up 0.2 from September. The

Israel's High Court of Justice rules allowing for the transfer of FATCA data
  • Pearl Cohen Zedek Latzer Baratz
  • Israel, USA
  • September 24 2016

In another 5 days, all financial information about US citizens, holders of a green card, and that of Israeli residents who have funds in bank

Ninth Circuit Insulates California Tax Sale from Fraudulent Transfer Attack
  • Schulte Roth & Zabel LLP
  • USA
  • September 21 2016

“The price received at a California tax sale” properly held under state law “conclusively establishes ‘reasonably equivalent value’ for purposes

Tax Policy Update - September 20, 2016
  • McGuireWoods LLP
  • USA
  • September 20 2016

Last week was a bad week for Hillary Clinton. But the Democratic presidential nominee is still ahead of Donald Trump in the latest poll conducted by

Fifth Amendment Challenge Defeats IRS Summons
  • Shearman & Sterling LLP
  • USA
  • September 19 2016

On August 4, 2016, the United States Court of Appeals for the Second Circuit reversed and vacated a District Court order compelling toy importer

Supreme Court Ruled against Recognition of Losses from Exchange Rate Depreciation
  • Herzog Fox & Neeman
  • Israel
  • September 18 2016

During the past few years, there has been a dispute between the Israeli Tax Authorities ("ITA") and the taxpayers regarding the recognition of losses