Tax Law › Commercial Law & Contracts › Conflict of Laws

Investments Slovakia Belgium Slovak Law Nederlandstalige advocaat slowakije

The Embassy of the Slovak Republic in Belgium in cooperation with the Slovak Investment and Trade Development Agency SARIO and EsPartners would like to invite you to SEMINAR „INVEST IN SLOVAKIA“ Get to Know Slovakia as...more

PA Supreme Court Invalidates Local “Flat Tax” on Businesses

In Shelly Funeral Home, Inc. v. Warrington Township, 30 MAP 2010 (December 18, 2012), the Pennsylvania Supreme Court reversed a 2010 decision of the Commonwealth Court and held that a business privilege “flat tax” ordinance...more

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive

Sitzverlegung in der EU - Gesellschafts- und steuerliche Aspekte aus belgischer Perspektive Gegenstand ist die Freiheit der Sitzverlegung von Unternehmen aus europäischer bzw. belgischer Perspektive sowie um die...more

Severance Payments Held to be Exempt From FICA Taxes; Creates Split in the Circuits

In a recent case, United States v. Quality Stores, the Sixth Circuit ruled that certain severance payments paid to involuntarily terminated employees pursuant to an employer’s reduction in workforce are not “wages” for FICA...more

Analysis: Federal Court Suspends Colorado Use Tax Reporting Requirements; Neutral Forum Reinvigorates Quill

A federal district court recently granted a motion for preliminary injunction filed by The Direct Marketing Association, thereby enjoining the Colorado Department of Revenue from enforcing its sales and use tax notification...more

United States v. UBS AG,

Amended Protocol Between the U.S. and Switzerland (Amending August 2009 Agreement)

Switzerland and the US Wednesday 31 March both signed an “amending protocol” to their 19 August 2009 agreement whereby the Swiss promised to issue final decisions on some 4,450 UBS bank clients whose account information was...more

Ninth Circuit Reverses Tax Court on Including Stock Option Costs in Cost-Sharing Agreement: A Tale of Two Regulations

On May 27, in a 2-1 panel decision, the Ninth Circuit Court of Appeals reversed the United States Tax Court in Xilinx, Inc. v. Commissioner and remanded on two specific issues. The Ninth Circuit held that, under Treasury...more

United States v. UBS AG,

U.S. - Switzerland Protocol Amending Treaty for the Avoidance Double Taxation

August 2009 agreement whereby Switzerland promised to issue final decisions on some 4,450 UBS bank clients whose account information was requested by US tax authorities. An Amended Protocol was signed on March 31, 2010....more

CONSTITUTIONAL VALIDITY of U.P. Sheera Niyanthran Adhiniyam, 1964.

The study attempts to examine the constitutional validity of enactments made by State legislatures in respect of raw materials used by industries involved in manufacture of Alcoholic products, with particular reference to the...more