News & Analysis as of

Exit Tax

Withdrawing Your Business From New York? Did You Pay The Exit Tax?

by Farrell Fritz, P.C. on

Departing Individuals- Many of you may know that an individual who changes his status from New York (“NY”) resident to nonresident is required to accrue to the period of his NY residence – i.e., include in his final NY tax...more

New attractive real estate investment fund in Belgium

by White & Case LLP on

Belgium recently introduced the regulatory framework for an attractive new real estate investment vehicle, the specialized real estate investment fund (gespecialiseerd vastgoedbeleggingsfonds (GVBF) / fonds d’investissement...more

Brexit – The UK and International Tax Consequences

by Dechert LLP on

The political, economic and constitutional fallout of the UK’s referendum decision to leave the European Union (Brexit) will continue for some time. In addition to considering some of the possible domestic UK tax implications...more

EU Anti-Tax Avoidance Directive Published: Implications For Luxembourg Corporate Taxpayers

by Allen & Overy LLP on

On 28 January 2016, the European Commission published the proposal for a so-called Anti-Tax Avoidance Directive. The Directive applies to all taxpayers which are subject to corporate tax in an EU Member State, including...more

European Commission Proposes Anti Tax Avoidance Directive - The proposed Council Directive is a further step towards tackling tax...

by King & Spalding on

Background - The Commission has published a proposal for a Council Directive, the ‘Anti Tax Avoidance Directive’ (the “Proposed Directive”), confirming the Commission’s intention to combat tax avoidance and to coordinate...more

EU Anti-Tax Avoidance Directive Published: Implications For United Kingdom Corporate Taxpayers

by Allen & Overy LLP on

On 28 January 2016 the EC published a proposal for a so-called Anti-Tax Avoidance Directive. If implemented it would apply to all taxpayers who are subject to corporate tax in an EU Member State, including corporate taxpayers...more

European Commission Proposes an Anti-Tax Avoidance Directive

by Latham & Watkins LLP on

The proposed Council Directive marks another, significant, though likely problematic, step towards tackling tax avoidance across Member States. Background - The European Commission (the Commission) has been moving...more

International News: Focus on Private Equity

by McDermott Will & Emery on

Our Focus on Private Equity provides a global perspective on some of the challenges being faced by PE firms and how these can be successfully addressed. It also examines some of the many opportunities available, e.g., by...more

As Expatriations Increase, Potential Relief for “Accidental” U.S. Citizens

by Hodgson Russ LLP on

According to Treasury reports, 3,417 U.S. citizens relinquished their U.S. citizenship in 2014, which is more than the number of expatriations reported in prior years. As required by law, the Treasury publishes a quarterly...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

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