Entity classification is similarly divergent. FATCA distinguishes FFIs and NFFEs under Treasury Reg §1.1471-5 (e), while CRS applies a broader "managed-by" test that captures many holding vehicles ...

Microsoft has detailed the major updates to ASP.NET Core arriving as part of last month's .NET 10 release. As reported, this ...

Security researchers have uncovered more than 30 serious vulnerabilities across a range of AI-powered coding tools and IDE ...

Low-to-the-ground styles to hold in high esteem, no matter the price point. By Tom Delavan A leading Surrealist, Meret Oppenheim brought her singular vision of domesticity to life in this 18th-century ...

The art world moved forward with glowing renovations to some of New York City’s cultural jewels, as well as sweeping surveys of ballroom queens, Indigenous artists and more. By Holland Cotter Agnes ...

For a handbag that speaks volumes, a cherry red bucket bag crafted of supple leather and adorned with a chain with a spherical pendant is the kind of gift that will take her collection to the next ...