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
The Division 83A (employee share plan) amendments were tabled in Parliament yesterday, 25 March 2015, and include welcome improvements on the exposure draft released last January.
Most of the changes...more
This is a brief update on recent Pennsylvania tax developments.
Governor Wolf’s FY16 Budget Proposal—combined reporting and more On March 3, Gov. Tom Wolf (D) presented his first budget address as Pennsylvania’s 47th...more
The distinction between independent contractors and employees carries more burdens, consequences, and decisions than ever before. In addition to the tax consequences, there are health care compliance consequences, workers’...more
EU WITHDRAWS INVESTIGATION -
Many countries in Europe, including the UK, The Netherlands, Belgium, Luxembourg, Spain, France and Hungary have special tax regimes for profits derived from specific types of intellectual...more
In This Issue:
- Estate planning for young families: Flexibility is the key
- Get smart when tackling estate planning for intellectual property
- Avoiding undue influence claims
- Estate Planning Pitfall:...more
By Jock McCormack, James Newnham, Matthew Cridland and Eddie Ahn Introduction The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal...more
In November 2014 we said that the Italian patent box is also a copyright box. The patent box regime, adopted at the end of last year with the 2015 Financial Bill, was recently modified by the so called “Investment Compact...more
There are lots of good articles out there about how to succeed. Here are a few pointers on how to mess up your company from a legal perspective.
- Pick a name without checking it out. You may not be the first one to...more
A SWIFT LOOK AT OECD’S DISCUSSION DRAFTS ON BEPS PLUS ONE CHART SETTING OUT TIMELINES -
During the short days before Christmas, when most of us were busy closing transactions or making last-minute year-end reviews to...more
Sheppard Mullin attorneys Christine Steiner and Lauren Liebes recently joined Weston Naef, Getty Photography Curator Emeritus, and ASA appraiser Jennifer Stoots for “What Will Become of Your Legacy”, a panel discussion at Los...more
The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal Commissioner of Taxation (2014) FCA1411, which is significant to all...more
While the Department’s Information Notice focuses primarily on the sourcing of revenues from services, it also addresses the sourcing of receipts from intangibles – in a manner seeming to be directly at odds with previously...more
I. Background and Overall Scope of Section 956 -
The overall purpose of section 956 is to tax investments made by CFCs in specified categories of “United States property” on a constructive dividend basis. The...more
The new legislation will be applicable for fiscal years starting as from 1 January 2015, although some new measures will only be effective as from 2016.
The main objectives of this tax reform are:
on one hand,...more
Action Item 5 of the BEPS Action Plan commits the Forum on Harmful Tax Practices (“FHTP”) to:
“revamp the work on harmful tax practices with a priority on improving transparency, including compulsory spontaneous...more
DLA Piper welcomes the adoption of a patent box in our country, a measure which has been publicly hoped for by the most relevant stakeholders. The final approval of the Patent Box, expected by the end of the year, will...more
On 15 October 2015 the Italian Government submitted to Parliament the so called “Stability Law 2015?, a bill containing a number of measures aimed at vitalizing the Italian economy and boosting grow in the system, including...more
Apple Inc. v. Samsung, 2014 WL 4745933 (N.D. Cal. Sept. 19, 2014).
In this intellectual property case, the plaintiff sought to recover around $1.5 million in costs for producing documents to an online hosted...more
On October 14, 2014, the Irish Minister for Finance released proposals as part of the 2015 Irish Budget that would cause Irish incorporated non-resident (“INR”) companies to be treated as tax resident in Ireland beginning...more
The Italian Government recently approved the “patent box”, a tax relief system for the incomes deriving from the exploitation of industrial property.
This could be a good news. Around 6 months ago we campaigned for...more
BYOD: cool but dangerous – 3 HIPAA Security Rule challenges, 7 key precautions -
Companies and employees like the idea of bring your own device (BYOD) policies that allow employees to use their personal mobiles for...more
The October 4, 2014 Canada Gazette (being vol. 148, no. 40), contained something of note for Canadian film and TV lawyers: amendments to the Income Tax Act regulations which govern the “Canadian content” tax credits for...more
A very notable woman in the entertainment industry (other than Joan Rivers) passed away recently—Lauren Bacall. Lauren, born Betty Joan Perske, left a true legacy in the entertainment world, as well as a couple of good...more
Female Football Player Throws Flag at LFL over Bare Wages -
The three-year championship run of the Los Angeles Temptation was snapped in 2013 when the upstart Chicago Bliss, led by the quarterback and two-time league...more
India recently staged the largest free democratic election in world history, bringing to power the National Democratic Alliance, led by the Bharatiya Janata Par ty, and with it a fresh sense of optimism about India’s economic...more
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