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Limitation of Corporate Loss Carryforward Affecting Only Particular Share Transfers Declared Unconstitutional

by White & Case LLP on

The Federal Constitutional Court of Germany held that the forfeiture of tax loss carryforwards under Sec. 8c para. 1 sent. 1 CITA is inconsistent with the principle of equal treatment pursuant to German Constitutional Law....more

SEC Will Not Enforce Part of the Conflict Minerals Disclosure Rule

by Bracewell LLP on

On Friday, April 7, 2017, the acting Chief of the Securities and Exchange Commission (the “Commission”) Michael Piwowar released a statement that the Commission will not recommend enforcement of certain parts of its Conflict...more

SEC Issues Updated Statement on Conflict Minerals Rule

by Ropes & Gray LLP on

On Friday afternoon, the SEC’s Division of Corporation Finance issued an Updated Statement on the Conflict Minerals Rule (the “Rule”). An updated Statement was widely anticipated. Earlier in the week, on April 3rd, the U.S....more

Conflict Minerals - What Just Happened and What Didn’t

The conflict minerals saga continues. Background - In April 2014, the Court of Appeals for the D.C. Circuit in National Association of Manufacturers v. SEC held that the conflict minerals rule’s requirement that...more

The introduction of GST to India - What businesses should look out for in 2017

by Dentons on

The Constitution Amendment Bill for Goods and Services Tax (GST) has been approved by The President of India and the GST council have decided to enforce GST from 1st July 2017....more

SEC Calls for Comments on Conflict Minerals Rule Implementation and Guidance

On January 31, 2017, Acting Chairman of the Securities and Exchange Commission (SEC), Michael S. Piwowar, issued two statements calling for comments on the SEC’s enforcement of the conflict minerals reporting requirements of...more

"Double Trouble": The Kenyan Constitution and DTAs

by Dentons on

Controversy stalks international corporate taxation. With the integration of national economies and the promotion of Foreign Development Investments (FDIs), international corporations’ presence in multiple jurisdictions with...more

Nevada case a reminder to foreign entities: Protect your due process rights when served

by Thompson Coburn LLP on

Foreign companies frequently face lawsuits filed by U.S.-based plaintiffs. The service of the initial lawsuit on a foreign company is a process that has come under greater scrutiny in recent years in order to ensure...more

Five on Friday – Five Recent Developments that We’ve Been Watching Closely: June 2016

It’s Friday and time for another overview of developments in the field of business and human rights that we’ve been monitoring. This week’s post includes: new guidance for boards of directors on business and human...more

French 3% contribution tax on distributions: Claim opportunities for French subsidiaries of MNEs following new developments...

by DLA Piper on

On April 6, 2016 the First Instance Court of Montreuil filed a request with the French Constitutional Court in relation to potential breaches of the French Constitution (more precisely the Declaration of Human Rights dated...more

It’s Time Again (sigh) for Conflict Minerals

Year three of conflict minerals reporting is fast approaching, with Form SD filings due on May 31st. The good news, and the bad news, is that not much has changed since last year....more

Court of Appeal of Alberta Allows Sharing Self-Incriminating Evidence Given in Securities Proceedings with Foreign Authorities

by Bennett Jones LLP on

For many years, there has been a growing concern in Alberta and elsewhere as to what might happen when the subject of a compelled examination under Alberta securities law faces potential scrutiny in other jurisdictions; can...more

Blog: SEC Proposes New Resource Extraction Disclosure Rules — Will They Face Another Legal Challenge?

by Cooley LLP on

Last Thursday, the SEC voted (with Commissioner Piwowar in dissent) to propose rules, mandated by Section 1504 of the Dodd-Frank, that would require disclosure on Form SD of certain payments made to the federal and foreign...more

SEC’s Conflict Minerals Rule Still Unconstitutional, Says D.C. Circuit

On August 18, 2015, the United States Court of Appeals for the District of Columbia Circuit reaffirmed that both Section 1502 of the Dodd-Frank Act and its implementing Conflict Minerals Rule issued by the SEC violate the...more

Creation Of Astana International Financial Centre

by Dentons on

Following the decree of the President of Kazakhstan issued in May of this year, a draft constitutional law (the Bill) has been presented for consideration to the lower house of parliament, taking the creation of the Astana...more

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

by Allen & Overy LLP on

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

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

by Cooley LLP on

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

French 3 Per Cent Tax on Distributions: French Subsidiaries of Foreign Companies Should Consider Claiming a Refund

by McDermott Will & Emery on

Scope of The 3 Per Cent Tax - The 3 per cent tax is levied on dividend distributions and/or deemed dividend distributions by French companies, French permanent establishments and other French entities that are liable...more

Why October 1, 2014 Is An Important Date For Management Persons Of Nevada Entities

by Allen Matkins on

Two years ago, the Nevada Supreme Court in an en band decision held that a state district court may exercise jurisdiction over the nonresident officers and directors of a Nevada corporation with its principal place of...more

"Inside the Courts: Daimler AG v. Bauman: US Supreme Court Rejects Broad ‘Agency Theory’ of General Jurisdiction"

Today, the Supreme Court of the United States held in Daimler AG v. Bauman, et al. that due process prevents a court from applying an "agency" theory to exercise general personal jurisdiction over a foreign corporation based...more

More Than Another Alien Tort Statute Case: The Supreme Court May Limit Personal Jurisdiction

by Morrison & Foerster LLP on

On October 15, the Supreme Court heard oral argument in the first of two significant personal jurisdiction cases on the docket: DaimlerChrysler AG v. Bauman, No. 11-965 (cert. granted Apr. 22, 2013). At first glance,...more

Immigration and Citizenship

by Oserogho & Associates on

In this Issue:- 1. Legal Alert – May 2013 – Immigration and Citizenship 2. Disclaimer Notice. 3. Copyright Notice. IMMGRATION The Immigration Act, CAP I1, Laws of the Federation of Nigeria, 2004 provides the legal...more

The Supreme Court Again Revisits (And May Rein In) Personal Jurisdiction: Two Cases Now Up Next Term

by Morrison & Foerster LLP on

On April 22, 2013, the Supreme Court granted review in another personal jurisdiction case: DaimlerChrysler AG v. Bauman, No. 11-965 (cert. granted Apr. 22, 2013). The question presented in DaimlerChrysler is “whether it...more

Law Mandates CalPERS/CalSTRS Support For Shareholder Resolutions Supporting Religious Minorities

by Allen Matkins on

In 1999, the legislature enacted SB 105 (Burton) which obligates CalPERS and CalSTRS to support, whenever feasible, shareholder resolutions at domestic and international corporations in which those funds have invested that...more

Borrowing Money From A Foreign Government May Make You A Subversive Organization In California

by Allen Matkins on

In 1941, Robert Noble, Ellis O. Jones and several other individuals were indicted for violating California’s Subversive Organization Registration Law. The defendants were active in a pro-German group called the Friends of...more

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