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The final FATCA regulations: applications to foreign investment vehicles

USA - January 31 2013 On January 17, 2013, the Internal Revenue Service issued final regulations that provide guidance on the “Foreign Account Tax Compliance Act” (“FATCA”)…

Daniel Mulcahy, David Miller, Jean Bertrand, Mark P. Howe, Shlomo Boehm.

Fifteen Key Provisions in the Final Tax Reform Bill

USA - December 21 2017 On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the “Tax Cuts and Jobs Act” (“Tax Reform Bill”). President Trump…

Edward S. Wei, Gary T. Silverstein, Jean Bertrand, Linda Z. Swartz, Mark P. Howe.

Seventeen Provisions to Watch in the Senate Tax Reform Bill

USA - December 12 2017 On December 2, 2017, the Senate passed a tax reform bill that differs in some key aspects from the tax reform bill the House approved on November 16…

Edward S. Wei, Gary T. Silverstein, Jean Bertrand, Linda Z. Swartz, Mark P. Howe.

Not Dead … But Not Quite Alive: The Resuscitation of the EU Financial Transaction Tax

European Union - October 17 2019 Starting out as an ambitious proposal in 2011 for a European Union-wide tax on all financial transactions between financial institutions where at…

Adam Blakemore, Gary T. Silverstein, Linda Z. Swartz, Mark P. Howe.

The Meaning of Words in Tax Contracts

United Kingdom - September 24 2020 The United Kingdom High Court recently considered the contractual words "subject to taxation in the hands of the receiving party" in the course of…

Adam Blakemore, Gary T. Silverstein, Linda Z. Swartz, Mark P. Howe.