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Steptoe & Johnson LLP | USA | 26 Jul 2016

FASB Issues Proposed Improvements to Disclosure Requirements for Income Taxes

Today the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to enhance disclosure requirements


Sullivan & Cromwell LLP | USA | 19 Jul 2016

Qualified Intermediaries and “Dividend Equivalent” Withholding

The IRS recently released a new draft “qualified intermediary” (“QI”) agreement (the “Proposed QI Agreement”) in Notice 2016-42 (the “Notice”). All


Sullivan & Cromwell LLP | USA | 18 Jul 2016

New Guidance Affecting Spinoffs: IRS and Treasury Department Issue New Proposed Regulations

On July 14 and 15, 2016, the Internal Revenue Service (the “IRS”) and the Treasury Department issued new guidance affecting spinoffs. The first set


Mayer Brown | USA | 5 Jul 2016

Bits & Pieces: IRS Notice 2016-42 Offers First Glimpse of Qualified Derivatives Dealer Rules

When my sister and I were very Young, one year our parents bought an elegant makeup vanity for my sister as a Chanukah gift. The vanity set was much


Shearman & Sterling LLP | USA | 27 Jun 2016

MIDCO Transactions and the Expanding Universe of Transferee Liability

The Internal Revenue Service’s determination of transferee liability, essentially secondary liability, resulting from transactions involving the


Hunton Andrews Kurth LLP | USA | 7 Jun 2016

Proposed Section 385 Treasury Regulations May Significantly Impact the Tax Treatment of Related-Party Debt and Equity

On April 4, 2016, the Treasury Department and the Internal Revenue Service ("IRS") issued proposed Treasury regulations under Section 385 of the


CMS Cameron McKenna Nabarro Olswang LLP | European Union | 25 May 2016

EMIR Clearing Obligation: Facts you need to know

European Market Infrastructure Regulation (EU) No. 6482012 (EMIR) requires certain classes of OTC derivatives to be cleared through a central


Baker & Hostetler LLP | USA | 14 Apr 2016

This Is Not a Test: The CFTC Joins the SEC and IRS in Awarding Substantial Whistleblower Bounties

Who can tune out those periodic blaring interruptions to our favorite television programs? This is a test. For the next 60 seconds, this station will


Squire Patton Boggs | USA | 30 Mar 2016

Hot Topics from the Tax and Securities Law Institute’s Annual Meeting

Every year, the National Association of Bond Lawyers ("NABL") hosts the Tax and Securities Law Institute ("TSLI"), which is an advanced conference


Holland & Knight LLP | USA | 8 Dec 2015

IRS Amends TED Bond Volume Cap Rules to Accommodate Draw-Down Loans

The Internal Revenue Service (IRS) has issued Notice 2015-83, which will make it easier for Indian tribal governments to use tribal economic