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Overview of the Taxation of Foreign Currency

In this Newsletter: - Determination of the Functional Currency and Definition of a “QBU” - Section 988 — Non Functional Currency Transactions - Section 986 — Translation Rules for Earnings and Profits and...more

Focus on Tax Strategies & Developments - March 2015

In This Issue: - U.S. International Tax Policy: 10 Questions for 2015 - The New UK Diverted Profits Tax - France Implements Horizontal Tax Consolidation - China’s New General Anti-Avoidance Rules: An...more

February FCPA Compliance Digest: If You Haven’t Started Your FCPA Compliance Training, Now Might Be A Great Time…

This might be our most exciting FCPA Compliance Digest thus far – we get to write about a DECLINATION! It feels a little bit like seeing a compliance unicorn. Cobalt Energy Announces SEC FCPA Declination - It’s...more

Financial Services Weekly News Roundup - March 2015

Federal Regulators Address the Scope of the Marketing Restriction in the Volcker Rule SOTUS Exemption. The federal regulatory agencies responsible for implementing the Volcker rule—The Federal Reserve Board, the...more

Amendments to Insolvency Law

In December 2014, amendments were introduced to the Federal Law “On Insolvency (Bankruptcy)” No. 127-FZ, dated 26 October 2002 (“Insolvency Law”). This alert analyses some of the amendments that are of crucial importance to...more

Master Denies Limits On Trading Following Inspection

A Master holds that the Court should not impose trading restrictions after a books and records inspection but should impose a confidentiality provision. ...more

Goodyear Settles SEC’s FCPA Charges for $16M – Investigation Underscores Importance of Pre-Acquisition Due Diligence and Oversight...

On February 24, 2015, the Securities and Exchange Commission (SEC) announced that it had settled its Foreign Corrupt Practices Act (FCPA) investigation of payments made by two subsidiaries of The Goodyear Tire & Rubber...more

"UK Executives Sentenced for Bribing Foreign Government Officials"

On February 12, two executives of Smith & Ouzman Limited, an English printing company, were sentenced for corruption offenses following a trial brought by the U.K.’s Serious Fraud Office (SFO). The chairman, aged 71, received...more

Goodyear FCPA Fine Highlights Benefits of Cooperation and Robust Compliance Controls

The Goodyear Tire & Rubber Company (“Goodyear”), one of the world’s largest tire companies, reached a significant settlement with the U.S. Securities & Exchange Commission (“SEC”) in connection with charges that two of its...more

"New Reporting Requirements on the Horizon for US Financial Services Providers Doing Business With Non-US Persons"

Following closely on the heels of the reinstated reporting requirements for inbound and outbound direct investment involving U.S. entities, the U.S. Department of Commerce’s Bureau of Economic Analysis (BEA) has announced...more

New Investment Regulation has been passed

On 25 February 2015, the Federal Cabinet passed an amendment to the Investment Regulation and the Pension Fund Investment Regulation. After the Capital Investment Code (Kapitalanlagegesetzbuch, KAGB) came into force on 22...more

A New Era for Private Funds in China?

Several years ago, alternative asset managers were enthusiastically regarding China as a new frontier for fundraising. Indeed, in 2011, Chinese private equity and venture capital firms raised substantially more money from...more

Canada Lays Corruption and Fraud Charges Against SNC-Lavalin

On February 19, 2015, the RCMP laid corruption and fraud charges against the SNC-Lavalin Group Inc., its division SNC-Lavalin Construction Inc., and its subsidiary SNC-Lavalin International Inc. under section 3(1)(b) of the...more

Favorable German tax regime for partnership-type AIFs expanded

The German Federal Ministry of Finance has recently issued guidance that broadens the favorable tax regime for investment partnerships applicable to closed-end alternative investment funds (AIFs). The following Dechert...more

Tax Policy Update

NUMBER OF THE WEEK: 3,415. The number of people who renounced their citizenship in 2014 according to IRS data. This is one of the five highest totals on record since the U.S. Congress passed the Foreign Account Tax Compliance...more

Case Study: Setting Up A United States Business

In This Presentation: I. Introduction – UK Consulting Company History: 1. Established UK company with foreign subsidiaries. Core business is sale of consulting services to E&P companies and proprietary...more

France extends tax consolidation regime to horizontal groups

France’s Amended Finance Act for 2014, dated 29 December 2014, includes provisions extending the scope of the French tax consolidation regime to "horizontal" tax consolidated groups (i.e. tax consolidation between sister or...more

[eBook] The Revolution in Ethics and Compliance

In this collection of recent essays and blog posts, attorney, leading compliance expert, and former federal prosecutor Michael Volkov helps corporate leaders understand how a culture of ethics and compliance is not only the...more

Operational Enhancement: The Cayman Exempted Limited Partnership

THE CAYMAN EXEMPTED LIMITED PARTNERSHIP (ELP) has, since its creation in 1991, established itself as an effective, enduring and widely used offshore funds vehicle particularly in the closed ended private ...more

For the Canadian Cross-Border Finance Lawyer or Lender, A UCC Financing Statement Hypothetical with FAQs

As a U.S. finance lawyer practicing in Canada, Canadian lawyers and lenders frequently ask me about the filing of UCC financing statements. This blog entry describes a typical scenario and memorializes my answers to the...more

New Foreign Investment Filing Requirement in Effect - Why, Whether and Which BE-13 to File

The U.S. Bureau of Economic Analysis recently launched the BE-13, Survey of New Foreign Direct Investment in the United States. There are civil penalties, injunctive relief and criminal penalties for failing to file BE-13...more

I am a Director of a BVI Company. Now What?

Given the share volume of British Virgin Islands Business Companies (BCs) in existence, there is at any given time in some part of the world a transaction involving a BC. Pursuant to the British Virgin Islands Business...more

The Prospects for Corporate Tax Reform

As the 2014 midterm elections approach, speculation is widespread as to whether tax reform can be successfully pursued in 2015. The successful 1986 Tax Reform Act navigated through a politically divided Congress a full...more

Guide To Doing Business in New Zealand: Major Forms of Business Organisation

A foreign company or investor proposing to establish a business in New Zealand may choose from a number of different entities or forms of business organisation. Each of these forms has its advantages and disadvantages....more

Paths to African Partnerships

In recent years, African stars have soared. Governments, investors, and citizens have driven – and benefited from – booms in banking, construction, retail, and telecommunications. All along, of course, African states have...more

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