Subsidiaries

News & Analysis as of

9th Circuit Holds Subsidiary Could Be The General Manager Of Its Parent

Section 2110 of the California Corporations Code governs service of process on a foreign corporation. One means of valid service under the statute is by delivering process by hand to the corporation’s general manager in...more

Out-of-State Subsidiary Holding Company Cannot Be Forcibly Included in a Colorado Combined Return

A Denver District Court judge has held that the Colorado Department of Revenue cannot forcibly combine a corporation’s subsidiary, a holding company that derived its income solely from investments in foreign entities, in...more

Implementation Day: Iran Sanctions Eased Today

On Saturday, 16 January 2016, the International Atomic Energy Association (IAEA) submitted a report to the United Nations Security Council (UNSC) certifying that Iran has satisfied its obligations under the Joint...more

SEC Approves Proposed Change to Exempt “Early Stage Companies” from the NYSE’s Shareholder Approval Requirement for Issuances to...

The NYSE Listed Company Manual contains a number of rules requiring a listed company to obtain shareholder approval for certain issuances of securities, which rules are often referred to as the “20% rule” or “shareholder...more

"Extenders Bill Makes Important REIT Reforms and Closes Door on REIT Spinoffs"

President Obama signed into law a bill that will significantly reform the taxation of real estate investment trusts (REITs). Most notably, the Protecting Americans from Tax Hikes Act of 2015 (the Bill) prevents companies from...more

Hong Kong Regulatory Update - December 2015

This Hong Kong regulatory update provides a brief overview of the principal Hong Kong regulatory developments in the preceding three months relevant to companies listed or proposed to be listed on The Stock Exchange of Hong...more

Another Day, Another OCR Resolution Agreement – Numerous Repeated Breaches Lead to $3.5 Million Settlement

On the heels of the Lahey Hospital and Medical Center resolution agreement, OCR announced a resolution agreement with Triple-S Management Corporation and its subsidiaries, Triple-S Salud Inc. and Triple-C Inc. (collectively...more

Ontario Court Follows Juliar and Allows Rectification of a Series of Transactions

Given the Supreme Court’s recent granting of leave to appeal in the Jean Coutu case, which I blogged about earlier (Supreme Court of Canada to Hear Tax Rectification Case), the Ontario Court of Justice’s decision to follow...more

National Grid’s Limited Waiver of Caller Identification Requirements Granted by the FCC

The FCC continues to dispose of pending petitions or requests for waiver of its TCPA rules. One slightly unusual request was the petition filed last February by National Grid USA, Inc. (“National Grid”) requesting a limited...more

Update: The NLRB and Single Integrated Employers

In October, the National Labor Relations Board (“NLRB” or “Board”) employed a little-used procedural doctrine to issue a consolidated complaint against a parent company of a chain of hospitals located throughout the U.S. The...more

Implementation of EU P/S Directive GAAR; Dutch Decree regarding adaptation period for currently existing ATR's

Due to the adoption of the amended EU Parent-Subsidiary Directive into Dutch law, more specifically the EU Parent-Subsidiary Directive's general anti-abuse rule (GAAR), certain currently existing Advance Tax Rulings (ATRs)...more

Everything You Need to Know About Forming a US Corporation (For Free!)

Lawyers are often of two minds about providing ‘free stuff.’ Some look at it as a straight economic loss; others look at it as a service that can build to something even bigger. One of my good friends was, as he has said, ‘in...more

Modern Slavery Act Guidance. Are you a supplier of goods or services in the UK with a turnover above £36m? If you are, this...

The UK Government has published guidance1 on the transparency in supply chains provision of the Modern Slavery Act. Starting with those with a year-end of 31 March 2016, all organisations with a turnover above £36m will be...more

Court Of Chancery Calculates The Length Of An Injunction Against Unfair Competition

How long should competition in violation of an agreement be enjoined? Normally, that would depend on what the agreement says. But when that is not set out by the parties’ contract, this decision explains how to determine the...more

Constructive dismissal in Canada

Several jurisdictions around the world permit claims for what is known as “constructive dismissal” or “constructive discharge”. In some cases those claims arise from statute and in others they arise under common law. This...more

TLAC, and Then Some… A Preliminary Assessment of the Federal Reserve Board’s NPR

On Friday, October 30, 2015, the Federal Reserve Board (“Board”) reaffirmed its commitment to both the bank holding company model and single point of entry resolution. In a departure from historical views of the purpose and...more

U.K. Modern Slavery Act: Five Things You Need to Know

The transparency provisions of the U.K. Modern Slavery Act went into effect on October 29. At the same time, the U.K. Government has released guidance for companies seeking to comply with the Act....more

Australian Tax Update - October 2015

The Chevron decision provides critically important guidance on both the 'old' (Division 13) and 'new' (Subdivision 815-A) transfer pricing laws in Australia. While not dealing specifically with Subdivisions 815-B to D, the...more

Government publishes guidance on the reporting obligation in the Modern Slavery Act

Section 54 of the Modern Slavery Act (MSA) requires certain businesses to publish an annual statement explaining what steps they are taking to ensure there is no modern slavery within their own business and their supply...more

New Whitepaper: Why Anti-Corruption Programs Fail: Turning Policies into Practices

CREATe.org Launches Whitepaper Outlining Top Ten Ways Anti-Corruption Programs Fail and Insight into How to Embed Compliance across an Organization - Guidance for companies seeking to mitigate anti-corruption risks...more

Recent Decisions Highlight Severe Consequences To Contractors Working Without A License

Most contractors understand the importance of a contractor’s license. Two recent decisions highlight the severe penalties imposed against contractors who failed to closely follow the license requirements. One case involved a...more

Parent Companies Ready for Labor Pains? NLRB Adopts New Joint Employer Standard

The end of August saw the National Labor Relations Board (“NLRB”) issue a highly-anticipated opinion in Browning-Ferris Industries of California, Inc.[1] In that opinion, the NLRB broadened the standard for what it considers...more

Carefully Consider Corporate Relationships When Determining Real Parties-In-Interest

The PTAB denies institution of an inter partes review (IPR) based on a failure to list a parent corporation as a real party-in-interest (RPI). ...more

District Court Denies Motion to Reconsider Summary Judgment Eliminating Pre-Suit Damages for Failure to Mark Imported Products

The district court had previously held that no reasonable jury could find that the plaintiff Corning Optical Communications Wireless LTD ("Corning") marked its products or otherwise complied with the marking requirements...more

"Maryland Proposes Regulations Regarding Its Pay-to-Play Reporting Law"

The Maryland Board of Elections recently proposed regulations regarding its pay-to-play reporting law, which was amended earlier this year and now requires companies that have one or more Maryland state or local government...more

255 Results
|
View per page
Page: of 11

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×