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Foreign Investment Tax Evasion

Dorsey & Whitney LLP

Often Overlooked Exception to Withholding and Reporting Requirements under FATCA

Dorsey & Whitney LLP on

An often overlooked exception to U.S. withholding taxes may result in a lower overall U.S. tax burden. The Foreign Account Tax Compliance Act (“FATCA”) was enacted in an effort to ensure that U.S. taxpayers could not...more

Gerald Nowotny - Law Office of Gerald R....

Uso de produtos de fundos domésticos e seguro de colocação privada para investir nos EUA

Este artigo vai mostrar juntos os benefícios de usar fundos dos EUA para determinados investimentos internos. Fundos nos EUA considerados fundos estrangeiros para fins tributários (é a primeira nota). O uso de seguro de vida...more

Rosenberg Martin Greenberg LLP

What are some of the monetary penalties and other consequences of failing to properly report my foreign real estate and other...

Depending upon how foreign real estate is owned and/or controlled, a number of different tax reporting regimes may be implicated.  Each of these has its own corresponding penalties and generally applies to United States...more

Akin Gump Strauss Hauer & Feld LLP

U.S. Withholding on Synthetic Trades over U.S. Equities – Additional Delay of Full Implementation until 2021 (Notice 2018-72)

• The broader application of Section 871(m) has been delayed further until January 1, 2021 and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect to incur U.S. withholding...more

K&L Gates LLP

Brussels Regulatory Brief: March 2018

K&L Gates LLP on

Antitrust and Competition - Another transaction in the technology sector referred to the European Commission for its review - The European Commission (“Commission”) is yet again set to review a transaction in the technology...more

Robins Kaplan LLP

Your Daily Dose of Financial News

Robins Kaplan LLP on

The latest on the economic woes on Venezuela, including the status of the country’s bonds and the foreign investors that they’ve attracted (and who are now selling)....more

Akin Gump Strauss Hauer & Feld LLP

U.S. Withholding on Synthetic Trades over U.S. Equities—Further Delay of Full Implementation Until 2019 (Notice 2017-42)

In response to perceived abuses in taxpayers’ use of swaps and other derivative transactions (e.g., options, futures or forwards) to avoid withholding tax on U.S. source dividends, Congress added Section 871(m) to the...more

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