Divorce is a deeply personal and emotional matter, and the people involved are unique. As a result, no single approach is right for everyone. An emerging approach in family law is collaborative divorce, which is a dispute...more
Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - A review of the recent AJC series entitled "Buying Jobs", which evaluated economic incentives...more
June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program — run by Delaware’s Secretary of State (“SOS”)— which temporarily supplants the State Escheator’s voluntary disclosure process. Any...more
Delaware is offering a voluntary disclosure program, touted by its secretary of state as a “good deal,” to businesses that may not be in compliance with all of Delaware’s unclaimed property reporting requirements. To obtain...more
The FCPA Paparazzi has been at it again – it is fascinating to watch the reaction of practitioners and commentators in the FCPA arena. ...more
In our most recent discussion of the IRS’s Offshore Enforcement Initiatives, we discussed the John Doe Summons recently issued by the U.S. Department of Justice to Wells Fargo seeking information about First Caribbean...more
On April 3, 2013, the Department of Justice (DOJ) and Intermountain Health Care, Inc. (Intermountain) entered into a settlement agreement resolving Intermountain’s potential liability under the Stark Law and False Claims Act....more
I used to say – if your business operates in China, you are likely violating the FCPA in one way or another. Permit me to revise my admonition: if your business operates in India, you are likely violating the FCPA in one...more
In 2012, DOJ and the SEC brought 25 new Foreign Corrupt Practices Act (“FCPA”) enforcement actions, a significant decrease from the number of FCPA enforcement actions brought in 2011 (45) and the prolific 2010 (71). However,...more
A recent press release should send a shudder to some voluntary disclosure participants. It should frighten some tax preparers and their clients....more
The Internal Revenue Service has had success encouraging taxpayers with offshore accounts to disclose their foreign accounts and pay back taxes. In 2009 and 2011, the IRS announced the Offshore Voluntary Disclosure Program...more
Timing is everything. Woody Allen said it best – 80 percent of life is just showing up. Unless you are the Chamber of Commerce. Talk about bad timing and sour grapes....more
“Sometimes for taxpayers, who have serious tax non-compliance issues or may be facing international tax enforcement, the option of initiating a state voluntary disclosure contemporaneously with the making of a federal...more
Recently, two Israeli banks are reported to have agreed to cooperate in criminal tax investigations being conducted by the Criminal Tax Division of the U.S. Department of Justice. The specific actions allegedly involve a...more
It is always important to consider how different parts of the government handle voluntary disclosures. The FCPA enforcement initiative has been largely the result of the voluntary disclosure process, and the government...more
On December 13, the U.S. Court of Appeals for the Fourth Circuit held that the marital privilege does not protect information included in emails exchanged via a spouse’s employer-owned computer and network. United States v....more
On December 17th, the SEC brought a settled administrative FCPA action against Allianz SE, a German insurance company with a subsidiary in Indonesia. The order does not allege violations of the FCPA’s antibribery provisions,...more
Just over a year ago, President Obama signed the America Invents Act (AIA), signalling one of the most significant revisions to U.S. patent law since 1952. As intellectual property in general, and patents in particular, are...more
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