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Member Articles


Boodle Hatfield Private Client & Tax News Spring 2012

Contact: Boodle Hatfield (London, England)Headlines include: Budget 2012; Good News for Owners of Holiday Lettings; Farmhouses - Another Taxpayer Victory; Holidaymaker Becomes UK Resident; US Reporting Requirements; ...

New IRS Form 8938 – Statement of Specified Foreign Financial Assets

Contact: Berger Singerman LLP (Florida, USA)Certain US individual taxpayers may be required to complete new IRS information Form 8938 (Statement of Specified Foreign Financial Assets) and attach it to their 2011 US Feder ...

Korea - US Free Trade Agreement Takes Effect

By: Susan Kohn RossMitchell Silberberg & Knupp LLP (Los Angeles, California, USA)On Thursday, March 15, 2012, the US-Korea Free Trade Agreement was implemented in both the U.S. and Korea. While the agreement has generall ...

Fiduciary Not Liable For Money Damages in Action to Recover Death Benefits: Stocks v. Life Insurance Company of North America

By: Mark S. Thomas and Robert W. ShawWilliams Mullen (North Carolina and Virginia, USA)A federal district court recently applied the U. S. Supreme Court’s decision in CIGNA Corp. v. Amara (2011), in a practical setting ...

The Novelties Brought By the Regulation Regarding Implementation of Law on Work Permits for Foreign Citizens

Contact: Begüm Taner Huntürk; Erdem & Erdem (Turkey) The Regulation Regarding Implementation of Law on Work Permits for Foreign Citizens dated 29.08.2003 was modified and published in the Official Gazette numbered 279 ...

Innovations Concerning the Transfer of Shares in the New Turkish Commercial Code

Contact: Prof. Dr. H. Ercüment; Erdem & Erdem (Turkey) The dispositions of the New Turkish Commercial Code (“New TCC”) concerning share transfer restrictions differ from the Turkish Commercial Code (“TCC”). The ...

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