State and Local Taxation: Headline News and Trends (January 2015)
How the Rise in Undercover Investigations is Changing the Law
State and Local Taxation: Headline News and Trends (CPE/CLE)
Appel: Corporate Inversions Could Mean Big Tax Bills For Shareholders
Planning For The Exit – What’s Your Exit Strategy?
What Questions CEOs and Board Members Should Be Asking Themselves About Tax Inversions
Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
How to Avoid Corruption Risks in China
Private Equity's Inversion Excursion: Pepper Hamilton Talks Tax With the Deal
Polsinelli Podcasts - The Explosion of Tax Credits in 2014
Cross-Border Update on Investing and Doing Business in the United States
Tax Developments Affecting Health Care Organizations and Investor-Owned Hospital Companies
Did the IRS Just Help or Hurt the Bitcoin Economy?
Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office
Lauryn Hill's Tax Evasion a 'Battle for Survival': Lawyer
Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
It is no secret that when a public company announces a merger, lawsuits follow. There is nothing inherently wrong with this phenomenon. If the merger price is woefully unjustifiable or if shareholders are not given adequate...more
In Letter of Finding No. 02-20140306 (Dec. 31, 2014), the Indiana Department of Revenue (Department) determined that income from the sale of two operating divisions of a business pursuant to an order of the Federal Trade...more
On December 19, the Delaware Supreme Court overturned a Delaware Chancery Court decision that imposed a mandatory obligation on a target company to solicit alternative transactions for 30 days despite a prohibition against...more
On October 30th, the U.S. Tax Court ruled that a key executive of a technology company acquired by Google for $93 million was required to report a large portion of his merger consideration as ordinary compensation income....more
Bundesfinanzhof verschärft den Rahmen für steueroptimierte Akquisitionsstrukturen durch mittelbare Zurechnung nach wirtschaftlichen Maßstäben .
Thema der aktuellen Entscheidung –
In einer am 10. September 2014...more
German Federal Fiscal Court severely tightens framework for acquisition structures by using beneficial ownership as the standard for the attribution of indirect participations.
Key Subject of the Decision -
In this issue:
-Delaware Legislative Update
-Delaware Supreme Court Upholds Facial Validity of Fee-Shifting Provisions in Bylaws of Delaware Non-Stock Corporation
-News from the Courts:
Is a “break fee” received in return for withdrawing from a takeover bid a capital receipt or an income receipt?
That was the issue before a panel of the Federal Court of Appeal (“FCA”) on November 20, 2012 in Morguard...more
Tomorrow morning (November 20, 2012), the Federal Court of Appeal is scheduled to hear an appeal by Morguard Corporation (“Morguard”, formerly operating as Acktion Corporation), regarding the taxation of a “break fee”...more
On January 20, the Indian Supreme Court handed down a major victory for foreign investors in the landmark case of Vodafone International Holdings B.V.
The Vodafone case arose from Vodafone’s 2007 acquisition...more
On February 2, the California State Board of Equalization voted 3-2 against Comcast, holding that (1) Comcast was unitary with majority-owned QVC and (2) the fee Comcast received for a failed merger with MediaOne was...more
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