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New Due Date for “FBAR” Filings

USA - April 17 2017 Federal law requires U.S. citizens and resident aliens to report world-wide income, including income from foreign trusts, bank and securities accounts...

Susan P. Serota.

Tax Court: stock-based compensation costs need not be included in international costsharing arrangements- the stunning Altera case

USA - August 6 2015 Employee stock options are an important part of compensationboth as income to the executives and as a deduction for the employer. But when stock...

Susan P. Serota, William E. Bonano.

Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

USA - April 15 2014 In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act...

Susan P. Serota.

US investment funds may be entitled to refunds of EU tax withholding on dividends

European Union, France, USA - June 27 2012 In a recent ruling, the European Court of Justice determined that France may no longer require 30 withholding on dividends paid to non-resident investment funds meeting the requirements of a UCIT because it does not withhold on such funds if they are domestic....

Susan P. Serota.

FATCA creates new issues for cross-border stock and other incentive compensation plans

USA - March 22 2012 When a multinational company implements product deployment, research, sales expansion and manufacturing on an international basis, it may want a unified approach to compensation incentives covering both U.S. and other foreign executives....

Susan P. Serota.