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FATCA registration now available
  • Foley Hoag LLP
  • USA
  • August 23 2013

On August 19, 2013, the IRS began to accept applications for registration under FATCA, the new U.S. tax regime designed to combat offshore tax


Computer system design and software modification services now subject to the Massachusetts 6.25 sales and use tax
  • Foley Hoag LLP
  • USA
  • August 1 2013

Effective as of July 31, 2013, the Massachusetts 6.25 sales and use tax has been expanded to apply to certain types of computer system design and


FATCA timeline and registration delayed
  • Foley Hoag LLP
  • USA
  • July 15 2013

On July 12, 2013, the IRS issued new guidance regarding FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers. In


FATCA compliance for investment fund managers, part three
  • Foley Hoag LLP
  • USA
  • June 26 2013

This is the third in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


FBAR filing deadline imminent
  • Foley Hoag LLP
  • USA
  • June 20 2013

Every U.S. person that had a financial interest in, or signature authority over, a foreign financial account during 2012 must file U.S. Treasury Form


FATCA compliance for investment fund managers, part two
  • Foley Hoag LLP
  • USA
  • May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


Information reporting for US entities with interests in foreign financial assets delayed
  • Foley Hoag LLP
  • USA
  • April 3 2013

Earlier this year, the IRS announced that U.S. entities that hold interests in "specified foreign financial assets" will not be required to report


FATCA compliance for investment fund managers: Part One
  • Foley Hoag LLP
  • USA
  • April 2 2013

FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers, will go into effect on January 1, 2014. As a fund manager


Sequestration reduces Treasury grant awards to renewable energy projects by 8.7 percent
  • Foley Hoag LLP
  • USA
  • March 6 2013

According to Treasury Department guidance issued March 4, 2013, grants awarded to renewable energy project owners under the Treasury's Section 1603


Congress extends the 100 tax exemption for gain on certain qualified small business stock, with retroactive effect, through 2013
  • Foley Hoag LLP
  • USA
  • January 15 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"). Among its provisions, the Act extends a