Searching Content indexed under Withholding Tax by Akin Gump Strauss Hauer & Feld LLP ordered by Published Date Descending.
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Upper Tribunal Overturns Decision On Tax Treatment Of Management Fee Rebates
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were "annual...
2 Sep 2019
European Tax Update January 2019
We set out below a recap of some of the key European and international tax developments to note at the start of 2019.
24 Jan 2019
Swiss Tax Law Changes: New Withholding Tax Rules
Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit
United States
5 Nov 2018
Swiss Tax Law Changes: Federal Act On Tax Reform And AHV Financing (TRAF)
Switzerland's privileged taxation of companies is no longer in line with international standards.
12 Oct 2018
U.S. Withholding Tax And Reporting Action Items For Investment Funds And Asset Managers (Fall 2018)
Foreign Investor Forms W-8: An update of Forms W-8 on file for non-U.S. investors is generally recommended by December 31, 2018 to ensure that a date of birth (DOB)...
United States
9 Oct 2018
New Circular Letter On Lump-Sum Taxation In Switzerland
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
12 Sep 2018
U.S. Withholding On Synthetic Trades Over U.S. Equities—Further Delay Of Full Implementation Until 2019 (Notice 2017-42)
•The broader application of Section 871(m) has been delayed further until January 1, 2019, and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect...
United States
23 Aug 2017
Renewal Of U.S. FATCA Registration For Certain Investment Funds By Monday, July 31, 2017
Recent IRS guidance requires that non-U.S. investment funds currently relying on an FFI agreement for their FATCA compliance must renew such agreement on the IRS website by July 31, 2017...
United States
21 Jul 2017
FATCA: Final Deadline To Obtain A GIIN For Sponsored Investment Funds
Transitional relief for non-U.S. investment funds that have been previously permitted to provide only a sponsor's GIIN to avoid incurring FATCA withholding ends on December 31, 2016.
United States
16 Dec 2016
Final Debate Yields Few Details On Candidates' Tax Policy
Tax policy was largely overshadowed by the candidates' larger attacks on their respective economic plans, with each candidate criticizing the other...
United States
24 Oct 2016
Brexit: Key Tax Implications For Alternative Investment Funds And Investment Managers
This decision is expected to have significant ramifications for the future of the UK's fiscal and tax policy.
European Union
29 Jun 2016
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