For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey
Martin Zetter reviews relevant Danish and Dutch cases, plus interesting guidance issued by the US IRS
Martin Zetter reviews the latest transfer pricing developments from around the world
Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture
Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US