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You can’t hide from the IRS

Bryan Cave LLP
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USA
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May 2 2013

The general rule is that an IRA is exempt from the claims of creditors. Indeed, the Federal Bankruptcy Code provides in Sections 522(b)(3)(C) and

Reorganization plan qualifies for bankruptcy exception to NOL limitation rules

Morrison & Foerster LLP
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USA
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April 30 2013

In another recent private letter ruling, the IRS ruled that an ownership change pursuant to a bankruptcy reorganization plan qualified for an

EuroResource--deals and debt

Jones Day
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Argentina, Cyprus, France, United Kingdom, USA
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April 29 2013

On 29 March 2013, the Republic of Argentina proposed an alternative payment formula to the U.S. Court of Appeals for the Second Circuit that, if

Delay penalty imposed on bankrupt estate may reach the credits prior to the new bankruptcy law

Machado Meyer Sendacz e Opice
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Brazil
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April 26 2013

The Superior Court of Justice (Superior Tribunal de Justiça - STJ) judged Direct Appeal n. 1.223.792 where the State of Mato Grosso do Sul

China newsletter - Spring 2013

Greenberg Traurig LLP
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China
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April 10 2013

To deepen government reform and improve government efficiency, the State Council of the People's Republic of China recently released the Plans for

What matters: A review of 2011 and 2012

Kramer Levin Naftalis & Frankel LLP
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USA
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April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

U.S. Bankruptcy Court puts the WHAM-O on Oregon's joint and several liability claim for corporate excise taxes on bankrupt WAMU parent

Sutherland Asbill & Brennan LLP
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USA
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March 21 2013

Oregon's $29 million corporate excise tax claim against the taxpayers' parent company was held to violate both the Due Process and Commerce Clauses

Buyer protections reduced by members’ voluntary liquidation

CMS Cameron McKenna
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United Kingdom
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March 21 2013

Share purchase agreements often include indemnities or covenants to pay designed to protect the buyer for a period after completion where some

A summary of major developments in key areas

Herbert Smith Freehills LLP
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Australia, European Union, Indonesia, Myanmar, United Kingdom
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March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Russian Supreme Arbitration Court has explained the rules for paying VAT when an insolvent debtor’s property is disposed of

Pepeliaev Group
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Russia
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February 27 2013

For the attention of company managers and financial, tax, legal and litigation departments. Pepeliaev Group advises of the publication, on 13

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Search results

You can’t hide from the IRS

Reorganization plan qualifies for bankruptcy exception to NOL limitation rules

EuroResource--deals and debt

Delay penalty imposed on bankrupt estate may reach the credits prior to the new bankruptcy law

China newsletter - Spring 2013

What matters: A review of 2011 and 2012

U.S. Bankruptcy Court puts the WHAM-O on Oregon's joint and several liability claim for corporate excise taxes on bankrupt WAMU parent

Buyer protections reduced by members’ voluntary liquidation

A summary of major developments in key areas

Russian Supreme Arbitration Court has explained the rules for paying VAT when an insolvent debtor’s property is disposed of

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