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Results: 1-10 of 5,548

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

Beleaguered D.C. taxpayers achieve another success in ongoing challenges to the methodology used in the district’s transfer pricing audit program

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

On Friday, November 14, 2014, an Administrative Law Judge (ALJ) issued three identical orders granting the taxpayer’s motion for summary judgment in

More uncertainty on health care reform Supreme Court to hear challenge to premium tax credits in federal exchanges

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • November 20 2014

The Supreme Court has granted certiorari in King v. Burwell. The core of this case, as copious press reports have noted, is whether the Affordable

HMRC's application for security for costs refused

  • RPC
  • -
  • United Kingdom
  • -
  • November 19 2014

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

Secured lender primes earlier federal tax lien in Fourth Circuit split decision

  • Schulte Roth & Zabel LLP
  • -
  • USA
  • -
  • November 19 2014

The U.S. Court of Appeals for the Fourth Circuit, on Oct. 31, 2014, held in a split decision that a lender's unrecorded lien primed an earlier

Litigation funder appoints receivers over company after failure to repay judgment debt

  • Allens
  • -
  • Australia
  • -
  • November 19 2014

A recent Supreme Court of Western Australia decision demonstrates the power of litigation funders to appoint receivers over companies that fail to

Beneficial ownership not affected by earn-out obligation

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

Consortium relief was still available even though a shareholder was contractually obliged to pay on to the seller under an earn-out any amounts it

Trademark royalties: French tax administration fails to prove indirect transfer of profits abroad

  • Baker & McKenzie
  • -
  • France
  • -
  • November 18 2014

Non-profitable exploitation of a brand does not necessarily mean that it lacks use value. The company Aquarel Europe (now known as Nestlé

What is a main object?

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

For the first time in over 10 years, the Court of Appeal has ruled on a "main object" test in UK tax legislation and whether it applied to deny a

Deduction refused for stock option-related cost recharged by a foreign parent company to its Belgian subsidiary

  • Baker & McKenzie
  • -
  • Belgium
  • -
  • November 18 2014

The Brussels Court of Appeal has upheld a controversial decision to deny a Belgian subsidiary a deduction for stock option costs recharged by its