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Finance and Capital Markets Newsletter (Portugal) - 3rd Quarter
  • Cuatrecasas Gonçalves Pereira
  • European Union, Portugal
  • October 18 2016

On 30 September 2016, the Bank of Portugal published the Notice no. 82016 (“Notice”

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

A new and better approach to claims against financial adivers?
  • RPC
  • United Kingdom
  • October 3 2016

A Judge has found in favour of Coutts in a claim for negligent investment advice for just under £3.3m plus interest. The Judge's findings are of

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

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

  • King & Wood Mallesons
  • China
  • September 13 2016


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'

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