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European State aid cases: 42 steps to guide you through

European Union - October 23 2015 One of the difficulties with tax law is that no matter how codified it is, it is virtually impossible to eliminate all of the grey that exists...

Eric Bérengier, Cécile Beurrier, Matthew D. Saronson, Richard Ward, Ceinwen Rees.

The IRS identifies certain basket derivatives as reportable transactions

USA - July 17 2015 On July 8, 2015, the IRS issued Notices 2015-47 and 2015-48, which identify as reportable transactions certain derivative contracts that reference a...

Ben Lee Friedman, Robert J. Staffaroni.

IRS issues final FATCA regulations

USA - February 4 2013 On January 17, 2013, the IRS issued final regulations (the "Final Regulations") under FATCA (Foreign Account Tax Compliance Act). This update...

Seth L. Rosen, Robert J. Staffaroni, Matthew D. Saronson, Peter F.G. Schuur, Crosby A. Sommers.

IRS issues proposed FATCA regulations

USA - February 16 2012 On February 8, 2012, the IRS issued long-awaited proposed regulations under the FATCA (Foreign Account Tax Compliance Act) withholding and reporting regime....

Seth L. Rosen, Robert J. Staffaroni, Peter F.G. Schuur, Daniel Backenroth, Daniel Priest.