The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective immediately. FATCA imposes significant reporting obligations on both non-U.S....more
- FATCA FFI Foreign Bank Accounts Intergovernmental Agreements IRS Reporting Requirements Retirement Plan Tax Penalties
Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance...more
- Conflict Mineral Rules Cybersecurity Dodd-Frank FCPA Proxy Voting Guidelines SEC Social Media Swaps
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