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Results: 1-10 of 585

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

Luxembourg real estate - unregulated investment structures

  • Ogier
  • -
  • Luxembourg
  • -
  • May 16 2013

Luxembourg today is one of the leading jurisdictions for the domiciling of international investment structures and 2012 confirmed its position as a

Russia update: legal and market developments in Russia - WinterSpring 2013

  • Clifford Chance LLP
  • -
  • Russia
  • -
  • May 16 2013

On 20-22 March 2013, Russia hosted the Inaugural National Oil and Gas Forum organised by the Russian Ministry of Energy in cooperation with Russian

Ireland - a hub for developing, holding and exploiting technology

  • A&L Goodbody
  • -
  • Ireland
  • -
  • May 9 2013

The low 12.5 Irish corporation tax rate, and the previous beneficial 10 tax rate for manufacturing in Ireland, have long been seen as the principal

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

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

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

Corporate migration into Ireland

  • A&L Goodbody
  • -
  • Ireland
  • -
  • May 7 2013

With the recent uncertainty arising from the direction corporate tax regime change may take in the US, multinational group structures face

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

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