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Results: 1-10 of 5,567

Rescission fixes tax mistake again

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • November 26 2014

The equitable doctrine of rescission was relied upon recently in 0741508 BC Ltd and 0768723 BC Ltd (Re), 2014 BCSC 1791, a B.C. case involving a tax

Landmark judgement in Supreme Court of Appeal upholds Deferred Delivery Share Scheme

  • ENSafrica
  • -
  • South Africa
  • -
  • November 22 2014

In its first and much anticipated judgement in relation to the interpretation of section 8A of the Income Tax Act, and to Deferred Delivery Share

Recent Nigeria tax tribunal judgements

  • ENSafrica
  • -
  • Nigeria
  • -
  • November 22 2014

During the past three months, the Nigerian Tax Appeal Tribunal (TAT) has delivered judgement in two cases of significance for international investors

Western Cape High Court rules on purpose of preservation orders

  • ENSafrica
  • -
  • South Africa
  • -
  • November 22 2014

Section 163 of the Tax Administration Act 28 of 2011 ("TAA") provides that a senior SARS official may authorise an ex parte application to the High

In re: Restivo Auto Body, Inc. - 4th Circuit rules executed but unrecorded security interest has priority over IRS tax lien

  • McGuireWoods LLP
  • -
  • USA
  • -
  • November 21 2014

On October 31, 2014, the U.S. Court of Appeals for the 4th Circuit interpreted Maryland law in ruling that a bank's security interest in a Chapter 11

Court decisions may enhance tax stability in India and beyond

  • Herbert Smith Freehills LLP
  • -
  • India
  • -
  • November 21 2014

A recent string of decisions by the Indian courts may herald a revised approach to tax and greater certainty for global investors, particularly in

What is simulation really

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 21 2014

Since the judgment of the Supreme Court of Appeal (SCA) in CSARS v NWK 73 SATC 55 there has been a bone of contention as to the real meaning of a

Qualified retirement plans may need to be amended by year-end to recognize same-sex spouses retroactively

  • Venable LLP
  • -
  • USA
  • -
  • November 21 2014

The IRS recently issued Notices 2014-19 and 2014-37 to provide additional guidance on the application of the Supreme Court's Windsor decision to

How to calculate the distance when claiming moving expenses

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • November 21 2014

The recent decision of Hauser v. R. 2014 TCC 328 is an illustration of the principles to be applied when determining whether moving expenses are

Seventh Circuit: plaintiffs lacked standing to challenge tax exemption for ministerial rental allowances

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 20 2014

In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code