News & Analysis as of

Sham Transactions

Hinch Newman LLP

Federal Trade Commission Continues to Issue CIDs and Initiate Enforcement Actions Against Sham Charities and Fundraisers That...

Hinch Newman LLP on

In 2018, the Federal Trade Commission announced “Operations Donate with Honor,” as law enforcers united to challenge deceptive fundraising. At the time, 54 Attorneys General from all 50 states, the District of Columbia,...more

A&O Shearman

Singapore Court affirms that contract of sale and buyback intended for financing purposes was not a sham transaction

A&O Shearman on

The Singapore High Court considered a round trip sale-and-buyback transaction paid using a letter of credit facility in UniCredit Bank AG v Glencore Singapore Pte Ltd [2022] SGHC 263....more

Goodwin

Delaware Court of Chancery Rules Against Gilead in Books and Records Action

Goodwin on

Delaware Court of Chancery Rules Against Gilead in Books and Records Action; Second Circuit Reverses Dismissal of Securities Fraud Suit Alleging Chinese Education Company Engaged in Sham Transactions; Third Circuit Grants...more

Health Care Compliance Association (HCCA)

Lehigh U. Compliance Plan Provides Blueprint for Oversight, Audit Schedule

Report on Research Compliance 17, no. 9 (August 20, 2020) - As part of its recent settlement with the Department of Justice regarding allegations of False Claims Act (FCA) violations, Lehigh University of Pennsylvania is...more

The Volkov Law Group

Quad/Graphics Settles SEC FCPA Case for Nearly $10 Million

The Volkov Law Group on

Quad/Graphics, a Wisconsin print and digital marketing company agreed to pay the SEC almost $10 million to settle FCPA charges for foreign bribery violations in Peru and China. ...more

Thomas Fox - Compliance Evangelist

Quad/Graphics – The Sham-ness of It All

This week I will be considering the recent spate of Foreign Corrupt Practices Act (FCPA) enforcement actions brought by the Securities and Exchange Commission (SEC) at the close of its fiscal year. Last week saw several...more

Eversheds Sutherland (US) LLP

Court issues opinions regarding inclusion of developer fees in cost basis under the Section 1603 Renewable Energy Cash Grant...

On June 20, 2019, the Court of Federal Claims released its opinions in the consolidated cases of California Ridge Energy, LLC v. U.S., C/A 1:14-cv-00250-RHH, and Bishop Hill Energy, LLC v. U.S., C/A 1:14-cv-00251-RHH. The...more

Stoel Rives LLP

Tax Law Alert: US Court of Federal Claims Releases Anticipated Opinions in Developer Fee Cases

Stoel Rives LLP on

The United States Court of Federal Claims recently released two anticipated opinions, Bishop Hill Energy, LLC v. United States and California Ridge Wind Energy, LLC v. United States, which were issued under seal on January 7,...more

Wilson Sonsini Goodrich & Rosati

Long-Awaited Development Fee Cases Released

On June 20, 2019, the Court of Federal Claims finally released its previously sealed opinions in the companion cases of Bishop Hill Energy, LLC and California Ridge Wind Energy, LLC.1 Both cases are substantially similar,...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales & Use Tax: Resale exemption denied where lease amongst related parties lacked a substantive business purpose.

Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s...more

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