Erosion

News & Analysis as of

Q-and-A on Base Erosion and Profit Shifting

Base Erosion and Profit Shifting (BEPS) is currently the subject of intense discussion among tax professionals worldwide, but it remains a confusing area that is constantly evolving. This Alert highlights the key aims of...more

OECD Releases Discussion Drafts on Hybrid Mismatch Arrangements

In July 2013, the Organisation for Economic Co-operation and Development (OECD) released its Action Plan on Base Erosion and Profit Shifting (the BEPS Action Plan). The BEPS Action Plan identified hybrid mismatch arrangements...more

OECD Proposes Revisions to Tax Treaties to Prevent “Treaty Abuse”

On March 14, 2014, the OECD released a discussion draft for public consultation, BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (the Discussion Draft), as action item 6 in the OECD’s...more

EPA Requiring Best Practices at Construction Sites to Control Erosion

The EPA published a final rule on March 6th that clarifies the requirements for the construction industry to use best management practices (BMPs) to control stormwater and minimize soil erosion and pollutant discharges. The...more

The District of Columbia's Implementation of Stormwater Management Regulations Enters Second Transition Phase

During the second transition period for the implementation of the District's new Stormwater Management Regulations, certain regulated projects may qualify for exemptions from certain stormwater retention requirements....more

Victory on Permit Conditions Does Not Justify Fee Award

In Norberg v. California Coastal Commission the California Court of Appeal for the Fourth Appellate District decided a unique case arising from a permit dispute with the California Coastal Commission (“the Commission”)....more

2014 Transfer Pricing Resolutions

Happy New Year! It’s time to make your 2014 transfer pricing resolutions: read a good book, learn a new language and, of course, exercise, exercise, exercise. 2013 was a very active year from a transfer pricing...more

Louisiana is Walking on Eggshell Skulls

Ground zero for climate change and rising sea levels in the United States is not a status to which any state aspires. Florida distastefully remembers 2005 when four hurricanes — Charley, Frances, Ivan and Jeanne — roared...more

The Employer’s Duty to Provide Financial Information to the Union – Diluting the Nielsen Principle

A. Established Legal Principles - It has long been established that, while an employer is obligated to disclose financial information requested by its employees’ collective bargaining agent that is relevant and...more

Global Tax Report - September 2013: Intellectual Property Tax Planning

In This Issue: - United States: Benefits of Intangible Property Migrations - United Kingdom: Innovation: The Name of the Game - Germany: OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) Within the...more

EPA Proposes Water Quality Standards For Preventing Degradation of Water Bodies

Regulations Require Identification of High Quality Lakes, Streams and Other Surface Water - The U.S. Environmental Protection Agency (EPA) recently issued proposed regulations governing the way it reviews and approves...more

Fourth Circuit Rejects Manipulation Of Judicial Process As Ocean Manhandles Homes

Can a community condemn shorefront cottages where the beach has eroded at 8 feet per year and the cottages interfere with emergency responders traveling along the beach? ...more

District Department of the Environment Finalizes Rulemaking on Stormwater Management, and Soil Erosion and Sediment Control

The District Department of the Environment (DDOE) finalized its rulemaking on Stormwater Management, and Soil Erosion and Sediment Control (Stormwater Rules) on July 19, 2013. The Stormwater Rules, which were issued in order...more

Walking On Eggshell Skulls: Louisiana's Levees Take On The Oil And Gas Industry Over Coastal Land Degradation

Ground zero for climate change and rising sea levels in the United States is not a status to which any state aspires. ...more

OECD Launches Action Plan on Base Erosion and Profit Shifting

The OECD released its Action Plan on Base Erosion and Profit Shifting (BEPS) on Friday. The BEPS initiative was launched earlier this year at the request of the G20 to counter alleged abuses by multinational corporations to...more

Stormwater Permitting For Tennessee Projects

In Tennessee, permits under the state’s National Pollutant Discharge Elimination System program are required for construction sites and related support activities to avoid pollution from stormwater runoff. Specifically, a...more

A Theory Of A Moveable Parcel Is Not The Legal Solution To Rising Sea Levels And Beach Front Ownership

The Massachusetts Supreme Judicial Court weighed in on an ugly property rights case last Friday concerning some beautiful beachfront on Martha’s Vineyard. In White v. Hartigan, SJC 11072 (Feb. 8, 2013), the Court considered...more

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