- Home/Publications/International Tax Report
Market enforces
Timon Molloy asks whether there is a better way to ensure financial firms comply with money laundering regulations.
Margaret Cole, a past head of enforcement at the UK financial services regulator, liked to talk about “credible..
Online Published Date:
04 April 2018
Appeared in issue:
January 2018 - 04 April 2018
Foreign grantor trusts, US situs assets and ‘check the box’ planning under the US Tax Reform Act
Jay Krause and Jay H. Rubinstein provide a useful overview of the developments affecting trustees in the wake of the US Tax Reform.
The recently enacted US Tax Reform Act has repealed an exemption that may affect the way foreign grantor trusts..
Online Published Date:
04 April 2018
Appeared in issue:
January 2018 - 04 April 2018
UK Corporate Interest Restriction rules – keeping pace with change
Adam Blakemore and Catherine Richardson reflect on the development of, and practical considerations associated with, the existing legislation, and provide guidance on some of the aspects that may be subject to further amendments.
Finance (No...
Online Published Date:
04 April 2018
Appeared in issue:
January 2018 - 04 April 2018
The Tax Act changes the game for transfer pricing
This commentary provides an overview of some of the provisions of the US Tax Cuts and Jobs Act most relevant to international structuring and transfer pricing-related decisions, as well as some general considerations and takeaways for both US and..
Online Published Date:
27 April 2018
Appeared in issue:
February 2018 - 26 April 2018