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HTMLCollateral Debt
Penelope Williams; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 13, 2014
With effect from 4 August 2014, HMRC changed, without notice, their stated position with respect to the treatment of commercial loans secured by foreign income or gains. From this point on, money brought to or used in the UK under a loan facility secured by foreign income or gains is to be treated...

 

HTMLWho's Afraid of FATCA?
Richard Cassell, Jaime McLemore; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 13, 2014
We are now firmly in the FATCA era and moving on to the post FATCA era. With the first FATCA reports being submitted in March 2015, by now many FFIs have registered and obtained their GIINs, trustees are documenting their trusts, holding companies have entered into appropriate sponsorship...

 

HTMLMaryland Seeks Cash, Not Credit, Before Supreme Court
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 13, 2014
On Wednesday, November 12, 2014 the United States Supreme Court heard oral arguments in Comptroller of Maryland v. Wynne. The case turns on whether Maryland’s personal income tax system violates the dormant Commerce Clause of the United States Constitution because of Maryland’s failure...

 

HTMLU.S. Supreme Court Will Hear ACA Subsidies Case
Mindi M. Johnson, Nicole E. Stratton; Foster, Swift, Collins & Smith, P.C.;
Legal Alert/Article
November 28, 2014, previously published on November 19, 2014
On Nov. 7, the U.S. Supreme Court decided it would hear a case concerning the health insurance subsidies provided to millions of Americans under the Patient Protection and Affordable Care Act. A June 2015 decision is expected in the case of King v. Burwell, which challenges the Internal Revenue...

 

HTMLTreasury Dropping Hints on Earnings Stripping
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 10, 2014
Treasury Department officials are stating publicly the potential methods it is considering to reduce the benefit of inversion transactions through so-called “earnings stripping.” According to reports of an October 29 panel discussion, Treasury is considering cutting back on interest...

 

HTMLNew IRS Streamlined Filing Procedures Expands Eligibility to Us Residents and Foreign Residents
Shannon Smith Retzke; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 20, 2014
For the first time, the Internal Revenue Service (IRS) streamlined filing procedures are available to US resident taxpayers who have unreported foreign income or financial accounts. The new streamlined procedures also eliminate the risk assessment process associated with the old streamlined...

 

HTMLBackflow To Add to Growing PTAB Workload
Scott A. McKeown; Oblon, Spivak, McClelland, Maier & Neustadt, L.L.P.;
Legal Alert/Article
November 28, 2014, previously published on October 30, 2014
As discussed on Tuesday, sometimes the Court of Appeal for the Federal Circuit (CAFC) will find it necessary to remand an appeal to the Patent Trial & Appeal Board (PTAB). Likewise, sometimes the Solicitor will seek remand in appropriate circumstances. Historically remand occurs in about 10-15%...

 

HTMLIgnoring IRS Notice of Deficiency May Leave Taxpayer With No Recourse for Contesting Tax Liability
Jill Misener, David J. Moise; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 20, 2014
The US Tax Court recently held in Onyango v. Comm’r 142 T.C. 24 (2014) that a taxpayer could not contest a tax liability prior to making payment where the Internal Revenue Service (IRS) issued a valid Notice of Deficiency and the taxpayer failed to take advantage of previous opportunities to...

 

HTMLNew Inversion Notices Forthcoming
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 10, 2014
Our prior post on Notice 2014-52, Treasury’s crackdown on corporate inversions, outlined potential tools Treasury would consider using to counteract the attractiveness of inverting. The Treasury Office of International Tax Council announced that at least one additional notice will likely be...

 

HTMLSwitzerland Moves Toward Automatic Information Exchange
Paul L. Behling; Withers Bergman LLP;
Legal Alert/Article
November 28, 2014, previously published on November 20, 2014
Swiss Bank secrecy and data protection have been eroded by The Department of Justice investigations and the Foreign Account Tax Compliance Act (FATCA). Switzerland has now taken a formal move toward greater transparency.

 


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