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Maryland Tax Court Overturns Comptroller's Policy of Limiting Subtraction for Interest Received on Federal Obligations
  • Reed Smith LLP
  • USA
  • August 23 2016

The Maryland Tax Court recently ruled that a bank was entitled to deduct all of its interest received with respect to federal obligations for Maryland


Offshore Voluntary Disclosure Update
  • McDermott Will & Emery
  • USA
  • August 10 2016

The Internal Revenue Service (IRS) currently offers non-compliant US taxpayers several different relief programs in which to report foreign assets


Estate Tax Changes Past, Present and Future - August 2016
  • McGuireWoods LLP
  • USA
  • August 6 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Tax Talk - Volume 9, No. 2, August 2016
  • Morrison & Foerster LLP
  • USA
  • August 5 2016

On April 4, 2016, the Treasury Department issued proposed regulations under Section 385 (the “Proposed Regulations”) which could dramatically change


Development of the practice on assessing of withholding tax on interest income (coupon yield) payable by a Russian company for Eurobonds purchased on the secondary market
  • Dentons
  • Russia
  • July 28 2016

On 29 June 2016 the Commercial Court of Moscow rendered a decision in the case No. А40-17865015-75-1487 under the application of Gazprombank JSC (the


Receivership and 'control' for tax purposes
  • Taylor Wessing
  • United Kingdom
  • July 28 2016

Appointment of receivers in respect of a group entity takes "control" of that entity outside the group for tax purposes, but does this decision have


CJEU Finds Withholding Tax to Be Contrary to EU Law
  • Paul Hastings LLP
  • European Union, Portugal
  • July 26 2016

The Court of Justice of the European Union (“CJEU”) ruled on 13 July 2016 that withholding tax rules in Portugal were in breach of EU law. This


Taxation of financial institutions
  • Steptoe & Johnson LLP
  • USA
  • July 22 2016

Intermediation between liquid deposits and illiquid investments. Pooling of investments and investment diversity. Types of Bank Organizations


Gewinnrealisierung bei Umschuldung eines betrieblichen Fremdwährungsdarlehens
  • Baker & McKenzie
  • Germany
  • July 20 2016

Mit Urteil vom 23. Februar 2016 (Az. 8 K 27214) hat das niederschsische Finanzgericht entschieden, dass die Umschuldung eines Fremdwhrungsdarlehens


EU Political Update 18 - 22 July 2016
  • Clifford Chance LLP
  • European Union, USA
  • July 18 2016

A weekly review of political developments in the European Union EU Political Update 18 - 22 July 2016