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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

Dooneen Ltd & Others V Mond 2016 CSIH 59 - Inner House of the Court Issues Opinion
  • Brodies LLP
  • United Kingdom
  • July 21 2016

Yesterday the Inner House of the Court of Session issued its opinion in the appeal of Dooneen Ltd & Others v Mond 2016 CSIH 59. The appeal was

Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 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

Singapore’s Banking Secrets - Not So Secret Anymore
  • K&L Gates
  • Singapore, USA
  • July 4 2016

Since 2008, the U.S. Government has largely focused its enforcement actions against Swiss banks that may have assisted U.S. taxpayers in evading

Graegin Loans for Estates
  • Dickinson Wright PLLC
  • USA
  • June 27 2016

A Graegin loan is an option for estates that do not have sufficient liquid assets to pay estate taxes andor administration expenses. This type of

9th Annual NSW Tax Forum
  • 13 Wentworth Selborne Chambers
  • Australia
  • June 3 2016

This paper, and the presentation to which it relates, addresses significant cases and rulings of interest to practitioners advising in the private

Clarification of remedies for void payments prior and post English bankruptcy
  • Taylor Wessing
  • United Kingdom
  • June 2 2016

On 31 July 2012, a bankruptcy order was made in respect of Mr Dean Jonathan D’Eye on the basis of a statutory demand dated 11 July 2011.During their

Implied Right of Action Against Trustees Under the TIA
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • May 31 2016

In two recent cases arising out of the RMBS meltdown of the preceding decade, BlackRock Core Bond Portfolio v. U.S. Bank National Association (S.D.N

Duties of a Trustee Prior to Default: A Tale of a Lapsed UCC Filing
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • May 31 2016

A typical bond indenture provides that prior to the incurrence of an event of default, a trustee's obligations are limited to those specifically set

Criminal Conviction of Attorney for Property Gives Rise to Important Lessons for Financial Institutions and Advisors
  • Borden Ladner Gervais LLP
  • Canada
  • May 4 2016

Financial institutions and advisors are often asked whether it is proper for an attorney for property to make substantial gifts of property to