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EU Court Of Justice Rejects UK Challenge To The EU Financial Transactions Tax

The progress of the European Financial Transaction Tax (the “FTT”) towards becoming law in eleven participating Member States of the European Union overcame another hurdle on 30 April 2014 with the Court of Justice of the...more

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

The question of who is a U.S. person has always been relevant for tax purposes because it determines who is subject to (a) U.S. income, gift and estate tax, (b) filing Foreign Bank Account Reports (FBARs), and (c) the ‘‘exit...more

Investments Slovakia Belgium Slovak Law Nederlandstalige advocaat slowakije

The Embassy of the Slovak Republic in Belgium in cooperation with the Slovak Investment and Trade Development Agency SARIO and EsPartners would like to invite you to SEMINAR „INVEST IN SLOVAKIA“ Get to Know Slovakia as...more

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive Gegenstand ist die Freiheit der Sitzverlegung von Unternehmen aus europäischer bzw. belgischer Perspektive sowie um die...more

Supreme Court Agrees to Hear Divided Circuit Case Regarding Creditability of Foreign Taxes

In PPL Corporation v. Commissioner, the Supreme Court will likely set forth the test of how U.S. taxpayers should determine whether a foreign tax is creditable for U.S. income tax purposes. This decision may have...more

PPL Corp. v. Commissioner of Internal Revenue

Brief For Southeastern Legal Foundation, CATO Institute, And Goldwater Institute As Amici Curiae In Support Of The Petition For...

An American energy company called PPL bought one of many state-owned British utilities privatized in the 1980s. In 1997, PPL thus became subject to the U.K.'s new "windfall tax," which was based in part on "profit-making...more

FBAR Deadline Approaches - Risks Increase

AS the June 30 deadline for filing a Report of Foreign Bank Account (FBAR) approaches the risks of non-compliance increase. A recent Petition to the U.S. Supreme Court illustrates the problem. The case, M.H. v. U.S arises...more

German Tax Law: Estate Tax, Inheritance Tax, and Gift Tax in Germany

Information on estate tax and inheritance tax in Germany. Calculate your tax liability if you inherit money or property in Germany. Easy to follow explanation in English from a German lawyer in the United States....more

Probate and Inheritance in Germany

Introduction to German probate and inheritance law from an attorney licensed in Germany and the US (California)....more

United States v. UBS AG,

Amended Protocol Between the U.S. and Switzerland (Amending August 2009 Agreement)

Switzerland and the US Wednesday 31 March both signed an “amending protocol” to their 19 August 2009 agreement whereby the Swiss promised to issue final decisions on some 4,450 UBS bank clients whose account information was...more

United States v. UBS AG,

U.S. - Switzerland Protocol Amending Treaty for the Avoidance Double Taxation

August 2009 agreement whereby Switzerland promised to issue final decisions on some 4,450 UBS bank clients whose account information was requested by US tax authorities. An Amended Protocol was signed on March 31, 2010....more

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