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US IRS Issues Preliminary FATCA Guidance Establishing Due Diligence Procedures and Information Reporting Rules for Foreign Financial Institutions
On August 27, 2010, the US Internal Revenue Service (the "IRS") published Notice 2010-60 (the "Notice") containing preliminary guidance regarding implementation of the so-called FATCA rules.
United States
21 Sep 2010
Proposed Legislation Permits Foreign Shareholders to Own Increased Percentage of Domestic REITs Without Becoming Subject to FIRPTA
On July 30, 2010, the US House of Representatives passed H.R. 5901, the Real Estate Jobs and Investment Act of 2010, by a vote of 402 to 11.
United States
18 Aug 2010
US Internal Revenue Service Provides Limited Extension of Time to File FBAR
A United States person with a financial interest in, or signature authority over, “foreign financial accounts,” may be required to file a “Report of Foreign Bank and Financial Accounts” (Form TD F 90-22.1, or “FBAR”).
United States
2 Jul 2009
Hedge Funds, Real Estate Funds and Other Investment Funds Face Detrimental Tax Consequences from Proposed US Legislation
On March 2, 2009, Senator Carl Levin reintroduced a bill to the Senate and Representative Lloyd Doggett introduced a companion bill to the House, entitled the “Stop Tax Haven Abuse Act.”
United States
13 Mar 2009
Year-End Deadline for Amending Deferred Compensation Plans And Legislation Limiting Deferrals by Non-US Funds
Many non-US investment funds (e.g., hedge funds and private equity funds) permit their investment managers to defer their management fees and other compensation (with a corresponding deferred recognition of taxable income).
United States
20 Oct 2008
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