We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,248

Conspiracy indictment relating to undisclosed foreign account not time-barred due to subsequent filing omissions
  • Sirote & Permutt PC
  • USA
  • July 8 2015

In U.S. v. Canale, DC NY, 115 AFTR 2d 2015-851, the United States District Court for the Southern District of New York decided that an indictment


DOJ Tax Division Today: Interview With Acting Assistant Attorney General
  • Morvillo Abramowitz Grand Iason & Anello PC
  • Switzerland, USA
  • March 23 2016

On Aug. 29, 2013, the Department of Justice announced the Program for Non-Prosecution Agreements or Non-Target Letters for Swiss Banks. Between March


RK business insights May 2015
  • Russell Kennedy
  • Australia
  • May 27 2015

On 10 April 2015, the Australian Competition and Consumer Commission (“ACCC”) announced that it would not oppose the acquisition of Aircommand


Trade Alert - April 2016, Issue 28 - Ukraine
  • Cadwalader Wickersham & Taft LLP
  • Iceland, Ukraine, USA
  • April 28 2016

Ukraine is seeking to strengthen its ties with the EU, its largest trading partner. Ukraine’s main exports to the EU are raw materials, including iron


Talking Tax - Issue 20
  • Hall & Wilcox
  • Australia
  • January 21 2016

The Federal Court has affirmed a decision of the AAT, holding that a pre-1998 loan was not statute barred from being a debt that could be considered


Trade Alert - February 2016
  • Cadwalader Wickersham & Taft LLP
  • Cayman Islands, Iceland, Italy
  • March 3 2016

We are currently advising clients regarding the Cayman Islands liquidation proceedings concerning Saad Investments Company Limited (“SICL”), a complex


IRS and DOJ Use a New Method to Defeat Taxpayers’ Fifth Amendment Argument Against Turning Over Foreign Account Records
  • Baker & Hostetler LLP
  • USA
  • January 4 2016

At virtually every turn, courts have ruled against taxpayers who have asserted their Fifth Amendment privilege against self-incrimination to avoid


Court Holds that Willful Failure to File FBAR Standard is the Lesser Standard of Recklessness
  • McDermott Will & Emery
  • USA
  • December 19 2016

On December 2, 2016, the US District Court for the Central District of California found that taxpayers who failed to file a Report of Foreign Bank


IRSDOJ Summons Seeks to Break Singapore Bank Secrecy on Non-Resident's Account
  • Caplin & Drysdale, Chartered
  • USA
  • March 7 2016

In late February 2016, the Justice Department filed an action in federal court to compel UBS's branch in Miami to produce bank records of a Singapore


Tax Planning: never lose sight of the forest from the trees
  • Minter Ellison
  • Australia
  • December 1 2016

The Federal Court of Australia has handed down a decision that is a salutary reminder to directors that, in any corporate tax planning, it is