We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 218

A bank or not a bank? MoneyGram fails to meet the test in U.S. Tax Court

  • Roetzel & Andress
  • -
  • USA
  • -
  • January 22 2015

MoneyGram International Inc., (MoneyGram) the world's second-largest money transfer company, lost its bid before the U.S. Tax Court (the Court) to

Polish legislation newsletter December 2014

  • Clifford Chance LLP
  • -
  • Poland
  • -
  • January 15 2015

This legislation newsletter summarises selected changes to Polish law. It is not comprehensive and does not present all the changes to Polish law

Tenth Circuit deals blow to donor of conservation easement on land subject to mortgage

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 12 2015

Last week, the Tenth Circuit upheld the Tax Court’s decisions Mitchell v. Commissioner, 138 T.C. No. 16 (2012), mot. For reconsideration denied, T.C

Superior Court allows rectification of resolutions to avoid FX gain

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • January 5 2015

In Fairmont Hotels Inc. et al v. A.G. Canada, 2014 ONSC 7302, the Superior Court of Ontario exercised its discretion to allow Canadian companies in a

Fairmont: Ont SCJ unwinds share redemption and substitutes loan arrangement

  • Dentons
  • -
  • Canada
  • -
  • December 30 2014

The common law doctrine of rectification operates to correct mistakes in transactions that produce (or may produce) unintended and adverse tax

State Supreme Court rules on scope of B&O tax mortgage interest deduction

  • Lane Powell PC
  • -
  • USA
  • -
  • December 29 2014

In 1980, when extending the business and occupation (B&O) tax to financial institu-tions, the legislature provided a deduc- tion for "amounts derived

Osler’s insights on key developments in 2014 and their implications for Canadian business.

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • December 9 2014

Four securities regulatory developments in 2014 warrant special attention:The Canadian Securities Administrators (CSA) proposed a new “permitted bid”

Trade alert - Australia

  • Cadwalader Wickersham & Taft LLP
  • -
  • Australia
  • -
  • December 1 2014

Australia is a member of both the Basel Committee and the G20 and in November, Brisbane was host to the G20 Leaders' Summit. The agenda focussed on

Why would the IRS bother to issue a ruling about student loan bonds last week? What did the ruling tell us?

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 26 2014

Back in the 1980's and 1990's and even into the beginning of this century, student loan bonds were issued with great regularity and in a large dollar

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