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Results: 11-20 of 1,391

Tax info

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • February 16 2012

With the Act on the Implementation of the EU Mutual Assistance Directive and Changes in Tax Law (the Act) coming into effect on 1 January 2012 the German Anti Treaty-Shopping Rules will generally be significantly less strict

Fiscal unity: the minimum term for profit and loss transfer agreements is five full years

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • June 9 2011

In a decision dated 12 January 2011 (I R 310) the Federal Fiscal Court (Bundesfinanzhof, BFH) held that the minimum term for profit and loss transfer agreements for a fiscal unity to be recognized is five full years, i.e. 60 months, not five fiscal years

Carbon capture and sequestration projects benefit from enhanced oil recovery

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • March 1 2013

Carbon capture and sequestration (CCS) has long been touted as a potentially critical means for reducing greenhouse gas (GHG) emissions from

Works Council information regarding fixed-term hiring

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • March 1 2012

Pursuant to s. 99 of the Works Constitution Act (Betriebsverfassungsgesetz - BetrVG), any company with more than 20 employees eligible to vote that seeks to hire employees on a fixed-term basis is required to inform the works council of its intentions

CFTC and SEC issue final rule defining certain swap products and triggering several Dodd-Frank obligations relating to swaps

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • September 19 2012

On July 10, 2012, the Commodity Futures Trading Commission (the CFTC) approved its joint final rules with the Securities and Exchange Commission (the SEC, and together with the CFTC, the Commissions) defining the products that are at the heart of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the Dodd-Frank Act) namely, swaps and security-based swaps (the Product Definitions Rule

Recent legislative changes affecting pending and future projects under CEQA

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • October 13 2010

On September 29, 2010, Governor Arnold Schwarzenegger signed into law Assembly Bill 231 (AB 231) and Senate Bill 1456 (SB 1456), which amend certain provisions of the California Environmental Quality Act, California Public Resources Code 21000, et seq. (CEQA

Online gambling: is now the time to enter the German market?

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • March 1 2012

The German State of Schleswig- Holstein has enacted a new Gambling Act (Glücksspielgesetz), which makes it legal for gambling service providers with the appropriate license to offer online gambling to individuals in Schleswig-Holstein from March 1, 2012 onwards

Chamber of Commerce v. Brown: California Court of Appeal opens door for new chemicals to be listed under Proposition 65 without scientific or public review

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • July 11 2011

In a significant defeat for the business community, the California Court of Appeal for the First District has issued a decision that allows the Office of Environmental Health Hazard Assessment (OEHHA) to add many new chemicals to the Proposition 65 list of carcinogens and reproductive toxicants without first providing an opportunity for meaningful scientific or public review

Designating Delaware’s Court of Chancery as the exclusive jurisdiction for intra-corporate disputes: a new “must” for Delaware company charter or bylaws

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • April 28 2010

Vice Chancellor Laster, in a recent decision, endorsed the validity of a Delaware charter provision selecting the Delaware Court of Chancery as the exclusive forum for the resolution of all intra-corporate disputes including claims asserting breach of fiduciary duty or seeking, under state law, to overturn directors' business judgments concerning matters ranging from the routine to potential M&A or other transformative transactions

Second Circuit dismisses Section 10(b) claims against outside auditors of funds that invested with Madoff

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • August 8 2012

On July 10, 2012, the US Court of Appeals for the Second Circuit in Meridian Horizon Fund, LP v. KPMG (Canyon) affirmed the dismissal of claims under Section 10(b) of the Securities Exchange Act and Rule 10b-5 against the outside auditors of hedge funds that invested in Bernard L. Madoff Investment Securities, LLC