DOJ issues Corporate Enforcement Directive

DOJ issues Corporate Enforcement Directive

SummaryOn October 1, 2026, Assistant Attorney General Colin M. McDonald of the Department of Justice (DOJ) National Fraud Enforcement Division issued Directive 26-12 on corporate enforcement. The directive identifies four priority areas and instructs prosecutors...
Treaties, Withholding, and Tax-Exempts

Treaties, Withholding, and Tax-Exempts

A little over a month ago, the Court of Federal Claims issued an opinion in South Saskatchewan Community Foundation Inc. v. United States. SSCF is a tax-exempt Canadian charity; it invested a portion of its portfolio in the Greystone Fund, which was treated as a unit...
Treaties, Withholding, and Tax-Exempts

Treaties, Withholding, and Tax-Exempts

A little over a month ago, the Court of Federal Claims issued an opinion in South Saskatchewan Community Foundation Inc. v. United States. SSCF is a tax-exempt Canadian charity; it invested a portion of its portfolio in the Greystone Fund, which was treated as a unit...