Individuals form limited partnerships, limited liability companies and corporations to limit their personal liability. These legal structures encourage entrepreneurs to take risks. The California Court of Appeal, Second...more
In light of tax changes proposed for April 2014, partnerships may need to reconsider their members’ classification and/or duties to maintain the most tax efficient positions.
The UK Government’s recently published...more
The UK Finance Bill 2014 was published in draft form on 10th December 2013 and the proposed legislation now enters a period of consultation, which will end on 4th February 2014. A full analysis of each and every measure...more
In This Issue:
New Caledonia - an overview; Company law; Mining law; Environmental law; Immigration; Employment; and Overview of the New Caledonian tax system.
Except from New Caledonia - an overview:
The Internal Revenue Service and Department of the Treasury published in the February 5, 2013 Federal Register final income tax regulations on noncompensatory partnership options (the “Regulations”). At the same time, the IRS...more
Key changes affect the registration and re-registration of legal entities in Kazakhstan.
Canadian business laws are well developed. Several different types of business structures are available in Canada. Each features unique advantages and disadvantages.
Business Corporations -
The corporation is the...more
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