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Lenders prepare to exchange details between 100 countries that start to come into force in from January
IRS is unhappy about such sales that do not incur tax charge
Shake-up of system would also encourage companies to return more than $2tn in cash parked overseas
US taxman says it has serious concerns with similar deals
Study of the big business of college football offers corporate lessons aplenty
Fate of $23bn Alibaba stake in doubt after IRS denies guidance request
Restructuring plan would inject up to $7bn of equity into US utility
There has been a ratcheting up of the frequency and scale of cyber breaches of government offices
Many US agencies have squeezed technology spending despite the escalating danger from hacks
To combat the complexity, Americans should be required to do returns by hand at least once
A proposal for tighter rules could benefit defined contribution specialists
$150m in bribes funnelled through banks in New York and Florida and tax havens
A Supreme Court challenge could unravel the Affordable Care Act
EU and the US take different approaches to Chinese investigations
Quick sales of newly created units carry risk of big liabilities
Taxpayers with overseas assets could face criminal proceedings
Attorney-general nominee promises to mend relations with Congress
Alleged mastermind’s Gmail account matched expense report entries
Boris Johnson to pay outstanding capital gains tax bill ahead of US visit next month
ING Investment Management has appointed Hiroshi Kimura as chief executive of its business in Japan
US attorney Bharara claims scheme was ‘shell game’
Dual-national London mayor caught by reach of IRS
Jury finds extradited Weil not guilty in 75 minutes
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