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Results:11-20 of 36

Proposed changes to the U.S. taxation of foreign investment in U.S. real property
  • Stikeman Elliott LLP
  • USA, Canada
  • December 14 2015

On December 7, 2015, the Chairman of the U.S. House Committee on Ways and Means, Representative Kevin Brady, proposed an amendment to H.R. 34, The Tax


U.S. Senate repeals the net investment income tax
  • Stikeman Elliott LLP
  • USA
  • December 8 2015

On December 3, 2015, the U.S. Senate, by a vote of 52 to 47, approved a package, wrapped inside a budget reconciliation bill, that would repeal large


U.S. legislation permitting revocation or denial of U.S. passports passed
  • Stikeman Elliott LLP
  • USA
  • December 7 2015

As recently reported, new U.S. legislation has been pending in Congress that would permit the revocation or denial of U.S. passports in the case of


New U.S. legislation would permit revocation or denial of U.S. passports in the case of unpaid taxes in excess of $50,000
  • Stikeman Elliott LLP
  • USA
  • December 3 2015

Under a new provision of law that is expected to take effect in 2016, the U.S. State Department will be able to: (i) deny Americans with "seriously


IRS upgrades and enhances FATCA Online Registration System
  • Stikeman Elliott LLP
  • USA, Canada
  • December 1 2015

In a notice dated November 23, 2015, the Internal Revenue Service (IRS) announced that it had upgraded the Foreign Account Tax Compliance Act (FATCA)


IRS announces FATCA registration system updates
  • Stikeman Elliott LLP
  • USA
  • November 17 2015

We recently reported that the U.S. Internal Revenue Service (IRS) had stated that it was in the process of updating aspects of its Foreign Account Tax


Notice 2015-66 is received with welcome relief
  • Stikeman Elliott LLP
  • USA, Canada
  • November 6 2015

On September 18, 2015, the Internal Revenue Service (IRS) released Notice 2015-66 announcing its intention to amend certain of the regulations under


IRS reports on the success of its voluntary disclosure programs
  • Stikeman Elliott LLP
  • USA, Canada
  • October 19 2015

Since the initiation of the U.S.Internal Revenue Service's (IRS) Offshore Voluntary Disclosure Program (OVDP) which originally began in 2009 and the


The U.S. has begun reciprocal automatic exchanges of information under various FATCA IGAs
  • Stikeman Elliott LLP
  • USA, Canada
  • October 9 2015

On October 2, 2015, the U.S. Internal Revenue Service (IRS) announced the exchange of financial account information with certain foreign tax


The CRA complied with the September 30 FATCA deadline after the IRS advised that Notice 2015-66 did not apply to Canada
  • Stikeman Elliott LLP
  • Canada
  • October 6 2015

In an affidavit that was filed with the Federal Court of Appeal on September 25, 2015 in support of the government's response to block a motion for