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Major Tax Court Decision Creates Opportunities for Non-US Investors

USA - August 7 2017 On July 13, 2017, the US Tax Court issued its decision, Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner of Internal Revenue...

John Sasopoulos, Andrew Kreisberg.

IRS issues Proposed Regulations relating to disguised payments for services and discussing tax treatment of management fee waiver arrangements

USA - July 31 2015 On Wednesday July 22, 2015, the Internal Revenue Service ("IRS") issued Proposed Regulations (REG- 115452-14) providing guidance to partnerships and...

John Sasopoulos.

Legal framework for FATCA in the Russian Federation

USA, Russia - August 13 2014 On 30 June 2014 Law No. 173-FZ "On specifics of financial operations with foreign citizens and legal entities, on amendments to the Code of the...

Irina Dmitrieva.

FATCA compliance guidance issued for foreign financial institutions

USA - October 29 2013 The IRS has issued Notice 2013-69, which provides guidance to foreign financial institutions (FFIs) entering into a FATCA compliance agreement with...

Raymond Simon, Linda E. Carlisle, James F. Hayden, Patrick Holten.

IRS corrects FATCA regulations

USA - September 9 2013 The IRS today issued a set of corrections to its final regulations under the US Foreign Account Tax Compliance Act (FATCA). The regulations include...

Raymond Simon, Linda E. Carlisle, James F. Hayden, Patrick Holten.