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Results: 1-10 of 1,350

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


Massachusetts Bankruptcy Court Rules That Parents Receive Reasonably Equivalent Value in Exchange for Paying Their Child's Tuition
  • Duane Morris LLP
  • USA
  • September 14 2016

While the bankruptcy court’s decision in Palladino represents a notable step toward barring these types of avoidance claims, it does not settle the


Israel's High Court decrees a temporary injunction delaying implementation US Foreign Account Tax Compliance Act (FATCA)
  • Pearl Cohen Zedek Latzer Baratz
  • Israel, USA
  • September 13 2016

On September 1 Israel's Supreme Court of Justice issued a temporary injunction prohibiting any attempt by the government to share Israeli citizens'


谈到营业信托纠纷我们到底在说什么
  • King & Wood Mallesons
  • China
  • September 13 2016

我们注意到近期投资人信托合同的委托人起诉信托公司的案件呈现逐渐高发态势诉讼案件对应的案由是“营业信托纠纷”信托设立需要由信托当事人签署书面信托合


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