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16 results found

Article

Morrison & Foerster LLP | USA | 6 Mar 2017

Inline XBRL Proposed Rule and IFRS Taxonomy

On March 1, 2017, the Securities and Exchange Commission (the "Commission") proposed the use of the Inline XBRL (eXtensible Business Reporting

Article

Morrison & Foerster LLP | USA | 6 Jan 2017

Global Accounting Standards

The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards. The

Article

Morrison & Foerster LLP | USA | 16 Aug 2016

Practice Pointers on Non-GAAP Financial Measures

On June 27, 2016, Securities and Exchange Commission (“SEC”) Chair Mary Jo White, speaking at the International Corporate Governance Network’s Annual

Article

Morrison & Foerster LLP | USA | 18 Jul 2016

IPO Market Update

During the second quarter 2016, the IPO market improved with 34 IPOs raising approximately $5.5 billion, according to Renaissance Capital. While

Article

Morrison & Foerster LLP | USA | 17 Feb 2015

FHFA announces minimum capital and liquidity requirements for non-bank servicers

On January 30, 2015, the Federal Housing Finance Agency (FHFA) proposed new minimum financial eligibility requirements for non-bank sellers and

Article

Morrison & Foerster LLP | USA | 21 Oct 2011

Recognition of unamortized hedge gain could not be deferred

On September 2, 2011, the IRS issued a Chief Counsel Advice9 (the “CCA”) in which it concluded that a taxpayer could not defer gain from a hedge with respect to debentures repurchased at a discount by the taxpayer that elected to defer cancellation of debt (“COD”) income on such debentures.

Article

Morrison & Foerster LLP | USA | 5 Oct 2011

Securities and Exchange Commission tackles fund use of derivatives

On August 31, 2011, the Securities and Exchange Commission published a Concept Release and requested comments on issues concerning the use of derivatives by investment companies, including mutual funds, closed-end funds, exchange-traded funds and business development companies.

Article

Morrison & Foerster LLP | USA | 22 Jul 2011

Talk tax quarterly news

Just as we were going to press bemoaning the impending January 1, 2013 effective date of the Foreign Account Tax Compliance Act, the Internal Revenue Service and Treasury Department announced an extension of the new provisions’ withholding and reporting requirements.

Article

Morrison & Foerster LLP | USA | 18 Apr 2011

Withholding on ADR fees

In GLAM 2010-006, released December 17, 2010, the IRS concluded that payments by a domestic depositary institution (“DI”) to or on behalf of a foreign corporation for expenses of a sponsored American Depository Receipts (“ADR”) program are includible in the foreign corporation’s gross income and are subject to U.S. federal withholding tax.

Article

Morrison & Foerster LLP | USA | 13 Oct 2010

The classroom fixed-to-floaters

Fixed-to-floating rate notes appear to becoming more popular for fixed-income investors lately.

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