We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 185

Why would the IRS bother to issue a ruling about student loan bonds last week? What did the ruling tell us?
  • Squire Patton Boggs
  • USA
  • November 26 2014

Back in the 1980's and 1990's and even into the beginning of this century, student loan bonds were issued with great regularity and in a large dollar


Indian Market Regulatory Update
  • Squire Patton Boggs
  • India
  • November 14 2016

The International Monetary Fund (IMF) pegs India's growth at 7.6 in the year ended March 31, 2016 and estimates a growth of 7.4 for 2016 and 2017


Republicans to select chair of ways and means, IRS to discuss proposed regulations on MMFs
  • Squire Patton Boggs
  • USA
  • November 17 2014

As previously reported, lawmakers are expected to continue debate on tax extenders legislation. While many suspect that the end result will be a


Tax-Writers Focused on 2017 Efforts; Treasury, IRS Work to Wrap-Up Outstanding Work as BEPS Implementation Continues
  • Squire Patton Boggs
  • OECD, USA
  • November 28 2016

As the Trump Administration continues the transition process and


We’re totally returning to total return swaps for a second consecutive post
  • Squire Patton Boggs
  • USA
  • January 22 2015

Last week we reported on recently released PLR 201502008 (Jan. 9, 2015), which involved a total return swap (TRS) relating to an issue of tax-exempt


Bond Attorneys’ Workshop Round-up
  • Squire Patton Boggs
  • USA
  • November 3 2016

The National Association of Bond Lawyers recently held its 41st Annual Bond Attorneys’ Workshop in Chicago. Below are some odds and ends from the


Bitcoin continues to make headline news
  • Squire Patton Boggs
  • Global
  • February 5 2014

Bitcoin continues to appear in headlines across global news sources, as various governments and other players decide whether to deal in bitcoin and


Does the sale of non-performing loans (NPLs) trigger VAT?
  • Squire Patton Boggs
  • Germany
  • April 9 2010

This question is being discussed (again) in Germany following a recent decision by the German Federal Fiscal Court (BFH) inquiring with the European Court of Justice (ECJ) about certain aspects of the interpretation of the European Directive 77388EWG on the harmonization of laws of the Member States relating to turnover taxes (the VAT directive


New disclosure opportunity: the deadline is extended to 4 January
  • Squire Patton Boggs
  • United Kingdom
  • November 30 2009

It will be remembered that 30 November was the deadline for registration under the New Disclosure Opportunity for those wishing to come clean about offshore income which has been concealed from HMRC, and take advantage of the 10 penalty (or 20 if you ignored the previous amnesty


When Should an Issuer of Tax-Advantaged Bonds Use the Hold-the-Offering-Price Method to Establish the Issue Price of the Bonds?
  • Squire Patton Boggs
  • USA
  • May 24 2017

Three score and thirteen years (and one day) after D-Day (June 7, 2017, for the non-history-buffs), the new regulations that prescribe the methods