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Results: 1-10 of 276

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

  • Kurtin PLLC
  • -
  • Ireland, Switzerland, USA
  • -
  • May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Marketplace Fairness Act of 2013 passes United States Senate

  • Duane Morris LLP
  • -
  • USA
  • -
  • May 9 2013

On May 6, 2013, the United States Senate passed the Marketplace Fairness Act of 2013 (the "Act") by a vote of 69 to 27. The legislation (S. 743

Senate to vote on the Marketplace Fairness Act

  • Manatt Phelps & Phillips LLP
  • -
  • USA
  • -
  • May 9 2013

New proposed Senate legislation that would allow state governments to require out-of-state retailers with $1 million or more in sales revenue to

US Senate passes Marketplace Fairness Act

  • Dentons
  • -
  • USA
  • -
  • May 7 2013

On May 6, 2013, as anticipated when the Senate recessed last week, the US Senate passed the Marketplace Fairness Act of 2013 (S. 743). The bill's

Bill aims to make foreign nonqualified LLC contracts voidable

  • Allen Matkins Leck Gamble Mallory & Natsis LLP
  • -
  • USA
  • -
  • May 6 2013

As discussed in prior posts, "transacting intrastate business" is not the same as "doing business". See You may Be Doing Business in California Even

Proxy agreement no barrier to affiliated group membership

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 30 2013

In a recent private letter ruling, the IRS addressed whether a wholly-owned subsidiary could be included in its parent's affiliated group, even

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

Top five traps for the unwary in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller

A Swiss principal model case study: restructuring a multinational corporation to achieve supply chain and tax efficiencies through territorial optimization

  • Kurtin PLLC
  • -
  • Switzerland, USA
  • -
  • April 23 2013

Three years ago, I was asked to serve as lead outside legal counsel to a U.S.-based public corporation in the biotechnology and life sciences sector

Senate approval of Marketplace Fairness Act seems imminent

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • April 23 2013

For years, most Americans have been aware of an apparent sales tax loophole. If a consumer buys a television set at a brick and mortar store, sales