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Results: 1-10 of 1,059

What matters: A review of 2011 and 2012
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the


Project blue: a stamp duty land tax case that made headlines
  • Katten Muchin Rosenman LLP
  • USA
  • August 14 2013

In July 2013, the Stamp Duty Land Tax (SDLT) case of Project Blue Ltd v. HM Revenue & Customs, concerning the high-profile development of Chelsea


Required records, the act of production and secret offshore accounts
  • Morvillo Abramowitz Grand Iason & Anello PC
  • USA
  • February 27 2013

The Fifth Amendment dictates that no person "shall be compelled in any criminal case to be a witness against himself." While most non-lawyers (and


Cayman Islands Quarterly Update - April 2016
  • Carey Olsen
  • Cayman Islands, OECD, United Kingdom
  • April 29 2016

The Cayman Islands and the UK have signed a framework agreement on the sharing of beneficial ownership information, which does not involve the use of


EBTs - loans
  • Squire Patton Boggs
  • United Kingdom
  • November 30 2012

The recent case of Murray Group Holdings Limited v HMRC TC 2372 concerned the tax implications of a loan to an employee from an employee benefit trust


Foreign bank account reporting and enforcement update: U.S. files suit against HSBC seeking account records
  • Blank Rome LLP
  • USA
  • April 12 2011

The United States government has opened another front in its campaign against U.S. taxpayers using secret offshore bank accounts to evade their tax responsibilities, with the Justice Department filing a lawsuit seeking the names of Americans believed to be hiding funds in bank accounts at HSBC in India


For holders of offshore bank accounts, another domino falls
  • Baker & Hostetler LLP
  • USA
  • September 28 2012

On September 21, 2012, the U.S. Court of Appeals for the Fifth Circuit joined the Seventh and Ninth Circuits in holding that holders of offshore bank accounts have no recourse to the Fifth Amendment privilege against self-incrimination when the government demands that they turn over their offshore bank account records


Supreme Court settles Fifth Amendment required records issue in context of offshore bank accounts
  • Baker & Hostetler LLP
  • USA
  • May 21 2013

On May 13, 2013, the Supreme Court denied a taxpayer's petition for certiorari regarding the Seventh Circuit's August 27, 2012, decision applying the


Indian American neurosurgeon sentenced to probation for unreported offshore bank accounts
  • Baker & Hostetler LLP
  • USA
  • May 21 2013

On February 1, 2013, the U.S. District Court for the Eastern District of Wisconsin sentenced Arvind Ahuja, a Milwaukee neurosurgeon, to serve three


Government runs its record to 4-0 in compelling production of records of offshore bank accounts
  • Baker & Hostetler LLP
  • USA
  • May 21 2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined "the three of our sister circuits that have considered the same issue