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Shareholders Nexus

White & Case LLP

UK National Security and Investment Act screening regime to go live from 4 January 2022

White & Case LLP on

Having received Royal Assent on 29 April 2021, the Secretary of State for Business Energy and Industrial Strategy ("SoS") has announced that the investment-screening regime envisaged by the National Security and Investment...more

Bradley Arant Boult Cummings LLP

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

In This Issue: - Nonresident Owner Nexus - Apportionment of Multistate Income - Entity-Level Income Tax Withholding - Composite Returns - Entity-Level Taxes - Issues Unique to S...more

Perkins Coie

No Oregon Income Tax Nexus For Company Owning Intangibles Used In State

Perkins Coie on

A federal bankruptcy court judge has held that Washington Mutual, Inc. (WMI), a parent holding company that owned bank subsidiaries conducting business in Oregon, did not have nexus in Oregon by virtue of its ownership of the...more

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