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Applications for leave to appeal dismissed - 26 February 2015

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec

In a controversial and precedential decision the Israeli Supreme Court holds that a thief may be given a tax deduction upon returning stolen funds

  • S Horowitz & Co
  • -
  • Israel
  • -
  • February 27 2015

On February 3, 2015, the Israeli Supreme Court in Damary and Hirshzon et al v. Tax Assessor Rehovot and Kfar Saba handed down a ground-breaking

R (on the application of Chancery (UK) LLP -v- the FOS and Sir Ian Robinson: simples

  • Cooley LLP
  • -
  • United Kingdom
  • -
  • February 26 2015

In R (on the application of Chancery (UK) LLP) -v- the Financial Ombudsman Service and Sir Ian Robinson, the court had to decide: Whether Chancery

South Carolina court changes the channel on cost of performance sourcing

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

The South Carolina Administrative Law Court found that South Carolina does not source sales of services with a strict cost of performance method. The

A real loss for New York: ALJ rejects hypothetical application of net operating loss

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

A New York State Division of Tax Appeals Administrative Law Judge (ALJ) held that for banking franchise tax purposes a taxpayer did not have to

Washington state maintains the straight and narrow path: DOR finalizes interim policy on getty images case

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

The Washington State Department of Revenue (DOR) issued an Excise Tax Advisory (ETA) making clear that Getty Images (Seattle), Inc. v. City of

Fifth Circuit holds Section 1234A does not apply to abandoned securities

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 25 2015

In Pilgrim's Pride Corporation v. Commissioner, the US Court of Appeals for the Fifth Circuit today overturned the Tax Court, holding that the

Financial institution cannot assign loans based on activities of third parties, says Massachusetts Supreme Judicial Court

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 25 2015

The Massachusetts Supreme Judicial Court (SJC) refused to allow a taxpayer, a financial institution, to assign its loan portfolios based on the

Virginia Supreme Court holds that state Tax Commissioner's interpretation prevails over County Commissioner's interpretation in BPOL case

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 25 2015

The Virginia Supreme Court held that the Arlington County Commissioner must defer to the Virginia Tax Commissioner regarding the methodology for

Tax considerations in settlement agreements regarding cancellation of debt

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • February 24 2015

Although not every settlement agreement has to be reviewed by a tax lawyer if you are representing a creditor or a debtor and the subject matter of