FCPA Compliance and Ethics Report-Episode 203-Scott Lane, Chief Executive of the Red Flag Group on management of risk and delivery of customized training
Look At Business Strategy Before the Bribe
Corruption Risk in the Defense Sector
FCPA Compliance and Ethics Report-Episode 201-Maurice Gilbert on Hiring in Compliance, Part III
FCPA Compliance and Ethics Report-Episode 199-Louis Sapirman on using social media in a compliance program
A Front-Line Interview on "the Currency of Impact" with Author Dorie Clark
FCPA Compliance and Ethics Report-Episode 200-Mike Volkov on the Yates memo
FCPA Compliance and Ethics Report-Episode 198-Leona Lewis on her new podcast, the Masters of Disaster
FCPA Compliance and Ethics Report-Episode 197-Jerod Morris on creating a remarkable listener experience
Why We Say Yes to Corruption
FCPA Compliance and Ethics Report-Episode 194-Maurice Gilbert, Hiring in Compliance-Part II
How Ethical Behaviors Can "All Go So Wrong."
FCPA Compliance and Ethics Report-Episode 192-Mike Shepard on the Increased FCPA scrutiny around internal controls and best practices in data analytics
FCPA Compliance and Ethics Report-Episode 191-interview with Maurice Gilbert on hiring in compliance, Part I
FCPA Compliance and Ethics Report-Episode 190-Interview with Vivian Carpenter, author of The Fifth Letter
Front Line Interview Episode 1. Alison Taylor: Organizations, Compliance & Corruption
FCPA Compliance and Ethics Report-Episode 189-Compliance Evangelist
FCPA Compliance and Ethics Report-Episode 188-the BNY Mellon FCPA Enforcement Action
FCPA Compliance and Ethics Report-Episode 187-Francine McKenna from Market Watch at the Wall Street Journal
FCPA Compliance and Ethics Report-Episode 186-David Kotz on his book Financial Regulation and Compliance
Correction of Errors before Year End Could Avoid Costly 409A Penalties -
Sometimes overlooked is the fact that many employment, severance and change-of-control agreements are subject to U.S. Internal Revenue Code...more
Foreign companies entering the U.S. market for the first time will want to consider how their operations can be structured to minimize U.S. taxes. Although sales into the U.S. can be arranged in some cases to keep profits...more
We reported earlier this year on the UK Supreme Court’s decision in HMRC v Anson, in which it was held that a UK taxpayer, Mr. Anson, was entitled to claim relief against his UK tax liabilities for US tax paid on his share of...more
NUMBER OF THE WEEK: 10 percent. Rate of the one-time deemed repatriation tax on U.S. multinationals’ foreign earnings under GOP presidential candidate Donald Trump’s tax plan released Sept. 28. The revenue raised through...more
HMRC provides guidance on the implications of the recent case Anson v Revenue and Customs Commissioners.
Delaware limited liability companies (LLCs) are regularly seen in many international corporate groups, including in...more
Fundamental to any developed tax policy is knowing who the taxpayer is (or should be) with respect to any particular transaction. Although that can be relatively straightforward in purely domestic situations, a cross-border...more
On September 16, 2015, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) published proposed regulations under section 367 and proposed and temporary regulations under section 482 that together would...more
Executive Summary -
Her Majesty’s Revenue & Customs (HMRC) has now published its response to the U.K. Supreme Court’s recent judgment in Anson v HMRC. The response confirms that HMRC will continue its existing practice...more
This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more
On September 2, 2015, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued new temporary Treasury regulations addressing the application of Internal Revenue Code Section 956 to certain...more
On September 17, 2015, China's State Administration of Taxation (SAT) released the draft of "Implementation Measures of Special Tax Adjustment" (the "Draft") for public comments. As a response to the deliverables of the Base...more
WHAT ROLE WILL THE GOVERNMENT OF VIETNAM PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
The Ministry of Planning and Investment (MPI) is the central administrative body that oversees all investment...more
WHAT ROLE WILL THE GOVERNMENT OF THAILAND PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
The Thai government regulates foreign direct investment by requiring foreign investors to obtain approval from the...more
WHAT ROLE WILL THE GOVERNMENT OF TAIWAN PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
Three types of Taiwan government approval requirements may be relevant to direct foreign investment in Taiwan:
In Albemarle Corp. v. United States, No. 2015-5015 (Fed. Cir. Aug. 13, 2015), the United States Court of Appeals for the Federal Circuit disallowed claims for refund related to foreign taxes paid by Albemarle Corporation...more
1. WHAT ROLE WILL THE GOVERNMENT OF SINGAPORE PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
REGISTRATION REQUIREMENT -
Save for the restrictions discussed under Question 5, there is generally no...more
WHAT ROLE WILL THE GOVERNMENT OF THE PHILIPPINES PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
The following Philippine government agencies are involved in approving and/or regulating foreign direct...more
WHAT ROLE WILL THE GOVERNMENT OF MALAYSIA PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
Regulation of foreign investment in Malaysia is done both through legislation as well as governmental policies....more
WHAT ROLE WILL THE GOVERNMENT OF KOREA PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
The Korean government takes an active, investor-friendly role in approving and regulating foreign direct investment....more
WHAT ROLE WILL THE GOVERNMENT OF JAPAN PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
Generally speaking, foreigners can conduct business in Japan on an equal legal footing with Japanese citizens. The...more
HM Treasury has published a consultation paper setting out proposed reforms to UK limited partnerships law with a focus on private fund structures (the “Consultation Paper”). The consultation includes a draft legislative...more
On August 6, 2015, the Department of the Treasury issued Notice 2015-54 (the Notice) announcing its intent to issue new regulations addressing transactions involving partnerships formed by related parties. According to the...more
Thank you for your interest in the 5th Annual IRS Hot Topic Seminar held in Jerusalem in July. In continuing our efforts to provide timely and extremely important updates on tax matters affecting U.S. citizens and green card...more
On August 6, 2015, the IRS issued Notice 2015-54 (the "Notice"), which states that the IRS and Treasury Department intend to issue regulations under section 721(c) of the Internal Revenue Code of 1986 (the "Code") to...more
1. WHAT ROLE WILL THE GOVERNMENT OF INDIA PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT?
Historically, India has been a regulated economy since its independence. The government of India (GOI) launched a new...more
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