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Results: 1-10 of 5,782

Executive Summary - January 28, 2014

  • WongPartnership LLP
  • -
  • European Union, Singapore, United Kingdom
  • -
  • January 28 2015

The Goods and Services Tax (Amendment) Act (“GST Amendment Act”) was passed by Parliament on 8 October 2014 and took effect

French tax law: landmark court decision concerning the non-cooperative states regime

  • Sullivan & Cromwell LLP
  • -
  • France
  • -
  • January 26 2015

At the end of 2009, France enacted a regime applicable to transactions with non-EU Member States that do not comply with international standards on

UK court rescinds non-contractual voluntary distribution from trust

  • Thorsteinssons LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

In Kennedy & Ors v. Kennedy & Ors, 2014 EWHC 4129 (Ch), a voluntary distribution (appointment) of shares was mistakenly made from a trust to a

Congressional tax exemption on federal mortgage entities; Alabama Business Privilege Tax Act

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 26 2015

In this week’s ALWU, we share with you a decision from the 11th Circuit Court of Appeals and a decision from the Alabama Court of Civil Appeals

Recent Tax Court decision addresses the tax treatment of amounts received for anticipated injuries

  • Lane Powell PC
  • -
  • USA
  • -
  • January 26 2015

On January 23, 2015, in Perez v. Commissioner, 144 T.C. No. 4, the U.S. Tax Court held that a woman was taxable on the $20,000 she received for

Still waiting for guidance on material participation

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • January 23 2015

In March 2014, I commented on the US Tax Court decision in the Frank Aragona Trust case. In that case, the tax court disagreed with the Internal

Procurement clarification on material variation and internal public authority awards

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • January 23 2015

Further to our recent briefing Should I Stay or Should I go? (Revisited) where we commented on the maintenance of an automatic suspension in the case

Rate reduction for D.C. QHTC capital gains to begin in 2019

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 23 2015

Investors keeping a close eye on pending legislation (the Promoting Economic Growth and Job Creation Through Technology Act of 2014, Bill 20-0945

Planning for the new year

  • Hawley Troxell
  • -
  • USA
  • -
  • January 23 2015

As we wrap up the holiday season and move into the new year of 2015 it is appropriate to review federal and Idaho specific business, estate, and tax

Confusion regarding interpretation

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 23 2015

An interesting judgment was handed down in the Tax Court on 9 December 2014 in the matter of AB CC v The Commissioner of the South African Revenue