Interested Parties

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California FTB to Consider Revisions to Combination Regulations for Mixed Financial and Non-Financial Reporting Groups

The California Franchise Tax Board (FTB) has announced the scheduling of an Interested Parties Meeting (IPM) for December 4, 2014 on the topic of possible regulatory efforts regarding the proper treatment of mixed...more

Challenging Major and Interested Party Transactions

On 16 May 2014 the Plenary Session of the Russian Supreme Commercial Court adopted Resolution No. 28 “On Certain Issues Related to Challenging Major and Interested Party Transactions.” In this Resolution, the Court...more

IRS Scrutinizes 1031 Exchanges Involving Related Parties

The recent Tax Court case of Adams v. Commissioner serves as a reminder that in structuring 1031 exchanges, it is important to avoid the appearance of a transaction that is not at arm’s length....more

Even Offerors Eliminated Before the Competitive Range May Have Protest Standing

On January 14, 2013, the U.S. Court of Appeals for the Federal Circuit (“Federal Circuit”) held that an offeror had standing to challenge the exclusion of its proposal from a competition even prior to a competitive range,...more

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