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

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

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

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

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

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

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

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

Kiobel v. Royal Dutch Petroleum

Supplemental Brief of Amicus Curiae The CATO Institute In Support of Respondents

Last term, the Supreme Court postponed its decision in Kiobel v. Royal Dutch Petroleum, a case that initially asked whether the Alien Tort Statute — one of our oldest laws (1789), giving federal courts jurisdiction over...more

Redemptions in kind – the end of the road for in specie distributions?

In the recent case of Re FIA Leveraged Fund the Grand Court considered whether an in specie distribution properly discharged the Fund’s liability to redeeming investors. Rather like the recent Weavering decision, the...more

D.C. Circuit Affirms That Foreign State-Owned Corporations Are Entitled to Due Process Protections in United States Courts

On May 25, 2012, the United States Court of Appeals for the D.C. Circuit, ruling in GSS Group Ltd. v. National Port Authority, re-confirmed that foreign corporations owned by a foreign sovereign are entitled to the Fifth...more

A Citizen of a State is a Citizen of the several States when abroad

A citizen of a State who is not a citizen of the United States, is a citizen of the several States when abroad. This can be seen in the case of Hilton v. Guyot (159 U.S. 113, 1895). In this case defendants are citizens...more

Kiobel v. Royal Dutch Petroleum Co.

Brief of Amicus Curiae The CATO institute In Support Of Respondents

One of our oldest laws, the Alien Tort Statute (1789), grants federal courts jurisdiction over lawsuits brought by aliens for actions “in violation of the law of nations.” Courts have differed in their method...more

Ninth Circuit Latest to Permit Corporate Liability Under Alien Tort Statute; Supreme Court to Resolve Circuit Split in 2012

In Sarei v. Rio Tinto, PLC, Nos. 02-56256, 02-56390, 09-56381, 2011 WL 5041927 (9th Cir. Oct. 25, 2011), the United States Court of Appeals for the Ninth Circuit became the latest Circuit to hold that corporations may be held...more

Limiting Personal Jurisdiction Over Foreign Entities

Law360, New York (July 12, 2011) -- On June 27, 2011, the U.S. Supreme Court issued two landmark decisions limiting the assertion of personal jurisdiction over foreign manufacturers for products liability claims involving...more

EU Judges Rising To The Challenge? The EU General Court’s judgments in Hydrogen Peroxide, Netherlands Beer and International...

There is a growing debate as to the standard of review that the EU courts apply when reviewing European Commission (‘Commission’) decisions in competition law cases. It has been argued that many recent judgments of the EU...more

The consequences of the dissolution of the Netherlands Antilles

The Netherlands Antilles dissolved on October 10, 2010. Curaçao and St. Maarten have become independent countries within the Kingdom of the Netherlands, while Bonaire, St. Eustatius and Saba have become part of the...more

Second Circuit Holds That Corporations Cannot Be Held Liable For Claims Brought Under The Alien Tort Statute

In Kiobel v. Royal Dutch Petroleum Co., Nos. 06-4800-CV, 06-4876-CV, 2010 WL 3611392 (2d Cir. Sept. 17, 2010), the United States Court of Appeals for the Second Circuit dismissed claims by Nigerian citizens against various...more

US Courts On Legal Basis For Jurisdiction

Two recent decisions, one from the United States Supreme Court and the other from the United States Court of Appeals for the Eleventh Circuit, present new developments which may affect domestic and international litigants. In...more

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