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Application Of The Double Jeopardy Prohibition To A Deferred Prosecution Agreement In The Oil For Food Case

On 18 June 2015, the Paris criminal tribunal rendered its judgment in one of the two cases that have reached French courts in relation to allegation of bribery in the context of the Oil For Food (OFF) program. In an important...more

Supreme Court Affirms Constitutionality of Administrative Monetary Penalty

In its decision in Guindon v. Canada (Guindon), released earlier this month, the Supreme Court of Canada (SCC) considered the constitutionality of an administrative monetary penalty, or “AMP” provision. The SCC’s decision,...more

D.C. Circuit Reaffirms 2014 Opinion on Conflict Minerals Rule

On August 18, 2015, the U.S. Court of Appeals for the D.C. Circuit reaffirmed its 2014 ruling that struck down the requirement that public companies must disclose to the Securities and Exchange Commission (SEC), and on their...more

"Conflict Minerals Disclosure Requirement Confirmed Unconstitutional"

On August 18, 2015, the U.S. Court of Appeals for the District of Columbia Circuit, in a 2-1 decision (opinion available here), confirmed its earlier decision in April 2014 by ruling that the U.S. Securities and Exchange...more

D.C. Circuit Reaffirms That Portions of Dodd-Frank Conflict Minerals Rules Violate First Amendment

On August 18, 2015, the United States Court of Appeals for the District of Columbia Circuit reaffirmed its ruling in National Association of Manufacturers v. Securities and Exchange Commission that portions of the SEC’s...more

Blog: New Study Gives Mixed Reviews To Companies Filing Conflict Minerals Reports

A new study on conflict minerals compliance from Tulane University and Assent Compliance, a compliance software and services firm, revealed that, about 90% of filers of conflict minerals reports indicated that they were...more

"DC Circuit Unanimously Upholds Federal Contractor Contribution Ban"

On July 7, 2015, the federal circuit court for the District of Columbia sitting en banc issued a unanimous opinion upholding the federal contractor contribution ban against a constitutional challenge in the long-running case...more

A First Look at the Workplace Implications of Same-Sex Marriage Equality

We asked attorneys writing on JD Supra to share with us their initial thoughts on the implications of the U.S. Supreme Court's Obergefell decision in favor of same-sex marriage equaliy, especially with the regard to the...more

In re Carlisle Etcetera LLC, C.A. No. 10280-VCL (Del. Ch. Apr. 30, 2015) (Laster, V.C.)

In this opinion, the Court of Chancery granted in part and denied in part respondent’s motion to dismiss a petition to dissolve Carlisle Etcetera LLC (“Carlisle”). Notably, the Court recognized a cause of action for...more

Wynne Is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an...more

Dress Codes, Religion and the Workplace – More Than Meets the Eye

What makes 'Abercrombie' difficult for employers is that the employee does not necessarily need to request an accommodation first. First Glance analysis of a recent SCOTUS decision on religious accommodation with broad...more

Less Alarming Than It Sounds: Implications of the Religious Accommodation Decision in 'EEOC v. Abercrombie'

First Glance perspective by attorney Robin Shea of the Supreme Court's recent Religious Accommodation decision in EEOC v. Abercrombie. Spoiler alert: more alarming than it sounds....more

Impact of EEOC v. Abercrombie, and Employment Practices Going Forward

A first glance at the U.S. Supreme Court's recent EEOC v Abercrombie decision by Fisher & Phillips attorney, Andrew Hoag....more

BREAKING – U.S. Supreme Court Holds That Motive, Not Knowledge, Is Critical in Disparate Treatment Cases

The long-awaited EEOC v. Abercrombie & Fitch case was released by the U.S. Supreme Court this morning, reversing the Tenth Circuit’s decision. For anyone following the case, the decision shouldn’t come as a big...more

Supreme Court Rules on Limits of State Taxing Authority – Refund Claims in Order

In Comptroller v. Wynne, the Supreme Court ruled that individuals who earn income in states in which they do not reside may be entitled to refunds if the taxes they pay to the nonresident state are not fully creditable...more

Hampton v. Turner, C.A. No. 8963-VCN (Del. Ch. Apr. 29, 2015) (Noble, V.C.)

In a letter opinion analyzing how provisions of a limited liability company operating agreement fit together, the Court of Chancery denied defendants’ motion for summary judgment as to plaintiffs’ claim for judicial...more

New York City Legislation Enacts General Corporation Tax Reform

On April 13, 2015, Governor Andrew Cuomo signed New York’s 2015-2016 budget legislation, which, among other changes, conforms the New York City general corporation tax (GCT) to the most significant changes from last year’s...more

Simplicity And Clarity In The Administration And Enforcement Of Jurisdictional Rules

Jurisdictional rules are intended to be simple and thereby easy to administer and enforce. See Hertz Corp. v. Friend, 559 U.S. 77, 81, 94-95 (2010) (“[W]e place primary weight upon the need for judicial administration of a...more

March 13, 2015 Legislative Update

Redistricting Local Bills - SB 181 – Wake County Commissioner Districts and SB 36 – Greensboro City Council Districts, the two bills that remake the governing boards of two large local governments, passed the Senate...more

Impact of Delaware Fee-Shifting Provisions on Derivative Actions in California

A recent decision in the Delaware Supreme Court, in conjunction with the broad California exceptions to the internal affairs doctrine, may dictate the legal landscape of shareholder litigation in California in the near...more

24 Months Through the Crystal Ball: Emerging Trends in State and Local Taxation (Part I)

For businesses operating across state lines, state taxation bears a resemblance to standing with one foot on each of two logs in a flowing river: even during calm periods, staying above water is a challenge. And these are not...more

Delaware Legislature Introduces Rapid Arbitration Act

The Delaware Rapid Arbitration Act, House Bill 49, was recently introduced in the Delaware General Assembly. The proposed Act would establish a streamlined arbitration procedure to resolve disputes involving Delaware business...more

Southeast State & Local Tax: Important Developments - March 2015

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Challenge to Delaware Unclaimed Property Estimation Methods Allowed to Proceed

A lawsuit challenging the unclaimed property estimation methodology used by the State of Delaware and its auditor Kelmar Associates will proceed, according to a ruling issued by a Delaware federal district court on March 11....more

Conflict Minerals Filings—Round Two

It’s that time of year again. Form SD filings are due June 1st (May 31st falls on a Sunday). For those who have been diligently working on your company’s annual report and proxy statement, it is time to turn your attention...more

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