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Since 1942, a US taxpayer who received alimony or separate maintenance was required to include it as taxable income unless the parties agreed that it would not be tax deductible for the payor.

On Wednesday, top members of the Trump Administration and leaders of the U.S. Congress released a series of proposals which would dramatically change the U.S. federal tax code.

Rumors have begun circulating that the Joint Select Committee on Deficit Reduction (known as the "Super Committee") will recommend that the gift tax exemption amount be reduced to $1 million as early as November 23, 2011, the day the Super Committee is scheduled to make its recommendations to Congress.

As recently reported in the art press, the New York Tax Appeals Tribunal issued a decision earlier this year on the tax treatment of entities that enter into art leasing transactions.

On Friday, November 6, New York State Attorney General Letitia James filed a lawsuit against Sotheby's alleging that the auction house had facilitated the creation...

On the heels of billionaire Mark Cuban's recent comments regarding his multimillion-dollar tax bill, Withers Private Client and Tax partner, Ryan LoRusso spoke to Forbes...

On January 18, 2018, the SEC indicated in a no action letter to two fund sponsors that it could not provide no action assurances as to the sponsors' applications for exchange-traded funds (ETFs) ...

This episode of the Withers talks: cryptocurrency podcast is titled, ‘What is the future of crypto regulation?,' and focuses on the regulatory landscape for enterprises in the cryptocurrency space as the...

This year's spring art fair and auction season has kicked off to an unwelcome slew of postponements and cancellations across Asia, Europe,...

Non-US persons with US family members can benefit their families through the establishment of a foreign grantor trust. A properly drafted foreign grantor trust can provide highly favorable US federal tax treatment...

Un ruolo fondamentale nell'architettura della segregazione degli asset è ricoperto dalle banche depositarie e dagli altri soggetti autorizzati alla custodia degli asset degli AIF.

On 1 October 2018, the Variable Capital Companies Bill was moved for its second reading in the Singapore Parliament and was passed into law.

With violent fluctuations in international stock markets and wider economic risks posed by the coronavirus pandemic, trustees with assets invested through discretionary fund...

The British Pregnancy Advisory Service has received a £200,000 fine for breaching the Data Protection Act following an anti-abortion hacker gaining access to the personal details of almost 10,000 people through the charity’s website.

Under the new annual return regime, registered charities will be obliged to provide additional key information to the Commission including...

The Charity Commission has recently published a series of questions for charity trustees to help them make the most of technological advances.

In a statement accompanying the Charity Commission’s response to the Public Accounts Committee’s report, the Chief Executive of the Charity Commission has confirmed the Commission wants to be armed with a general power of disqualification of charity trustees.

The Charity Commission has launched a consultation on the content of the Annual Return and the public register of Charities after having conducted a review last summer on the nature of the information it should collect from charities.