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Results: 1-10 of 352

Possible Tax Fallout for Student and Professional Athletes from NCAA-Related Investigations
  • Caplin & Drysdale, Chartered
  • USA
  • November 9 2017

The recent FBI probe into fraud and bribery in NCAA men's basketball has produced articles and commentary on the reality of student athlete


Paradise Papers: U.S. Citizens and Residents Required to Report on Offshore Assets
  • Caplin & Drysdale, Chartered
  • USA, Cayman Islands, Global
  • November 6 2017

The German newspaper Süddeutsche Zeitung and the International Consortium of Investigative Journalists (ICIJ) followed up the release of the


Supreme Court to consider statutory safe harbour for debtors' pre-petition securities transactions
  • Caplin & Drysdale, Chartered
  • USA
  • September 29 2017

Does the Bankruptcy Code bar a bankruptcy trustee from avoiding a debtor's constructively fraudulent pre-petition securities transactions merely


Different Viewpoint Not a Misrepresentation: Tax Court Holds IRS Abused Its Discretion in Cancelling Eaton’s APAs
  • Caplin & Drysdale, Chartered
  • USA
  • August 30 2017

On July 26, 2017, the Tax Court ruled that the IRS abused its discretion when it retroactively cancelled two Advance Pricing Agreements (APAs) with


Different Viewpoint Not a Misrepresentation: Tax Court Holds IRS Abused Its Discretion in Cancelling Eaton’s APAs
  • Caplin & Drysdale, Chartered
  • USA
  • August 24 2017

On July 26, 2017, the Tax Court ruled that the IRS abused its discretion when it retroactively cancelled two Advance Pricing Agreements (APAs) with


Court Rules Unanimously in Church Pension Plan Cases
  • Caplin & Drysdale, Chartered
  • USA
  • June 8 2017

On June 5, 2017, the Supreme Court ruled unanimously in Advocate Health Care Network v. Stapleton that pension plans maintained by certain


Chapter 15 at 11: threshold requirements for recognition
  • Caplin & Drysdale, Chartered
  • USA, Australia
  • March 24 2017

This is the third instalment in a series on the US cross-border insolvency statute, Chapter 15 of the Bankruptcy Code, which took effect 11 years ago


Qualified Retirement Plans in 2017 and Beyond: Resources & Considerations for Employers
  • Caplin & Drysdale, Chartered
  • USA
  • March 8 2017

In Revenue Procedure 2016-37, the IRS formally announced the elimination, effective January 1, 2017, of the five-year remedial amendment cycle system


Captive insurance: state reporting obligations for transactions of interest
  • Caplin & Drysdale, Chartered
  • USA
  • March 3 2017

On November 1 2016 the Internal Revenue Service (IRS) issued Notice 2016-66, which identifies certain transactions relating to micro-captive insurers


IRS launches issue-based corporate compliance campaigns
  • Caplin & Drysdale, Chartered
  • USA
  • February 24 2017

On January 31 2017 the Internal Revenue Service (IRS) launched its first wave of compliance campaigns. A 'campaign' is an issue-based compliance