Searching Content indexed under Withholding Tax by Orrick ordered by Published Date Descending.
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New Lending Opportunities For EU Alternative Investment Funds In Italy
On 23 December 2016, the Bank of Italy supplemented the regulation on the collective investment management (the "Regulation") which, inter alia, implements article 46-ter of Legislative Decree. n. 58/1998...
6 Mar 2017
IRS Releases New Regulations Regarding Dividend Equivalents
On January 19, 2017, the Internal Revenue Service (the "IRS") issued final, temporary, and proposed regulations (the "Regulations") under section 871(m) of the Internal Revenue Code of 1986...
United States
14 Feb 2017
An Overview Of The Substantial Equivalence Test Under Internal Revenue Code Section 871(M)
Internal Revenue Code Section 871(m) and the regulations thereunder treat "dividend equivalent payments" on certain equity derivatives as dividends from sources within the United States.
United States
9 Feb 2017
IRS Releases Transition Guidance For The Dividend Equivalent Rules
On December 2, 2016, the Internal Revenue Service (the "IRS") issued Notice 2016-76 (the "Notice"), which provides highly anticipated guidance regarding "dividend equivalent" payments...
United States
20 Dec 2016
New Countries Eligible For Italy's White List
The Italian Government published the Ministerial Decree of 9 August 2016 (the "Decree") that amended the list of countries and territories "allowing an adequate exchange of information with the Italian Tax Authorities"...
14 Sep 2016
New FASB Tax Withholding Rules Give Companies (Particularly Multinationals) More Flexibility
As part of its Simplification Initiative, the FASB recently adopted Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting...
United States
14 Jun 2016
LLPs And Taxation Of "Disguised Employment" – No Delay To Implementation
​Is your business operating in the UK in LLP form? If so, it may be affected by a tax reform from 6th April 2014, requiring immediate compliance steps.
10 Mar 2014
IRS Issues Final Regulations And New Proposed Regulations Regarding Withholding On Derivatives On U.S. Stocks
On December 5, 2013, the Internal Revenue Service issued final regulations and proposed regulations under section 871(m), which address withholding on certain equity-linked notional principal contracts and other financial instruments.
United States
6 Jan 2014
IRS Confirms Its Position that Settlement Payments Allocated To Attorneys' Fees Are Not Wages
Employers frequently ask whether the portion of an employment-related settlement allocated to attorneys' fees must be treated as wages and subjected to income and employment tax.
United States
23 Sep 2013
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