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Results: 1-10 of 138

US Senate passes Marketplace Fairness Act

  • Dentons
  • -
  • USA
  • -
  • May 7 2013

On May 6, 2013, as anticipated when the Senate recessed last week, the US Senate passed the Marketplace Fairness Act of 2013 (S. 743). The bill's

Transformation of company limited by shares - taxation of reserve and supplementary capital

  • Miller Canfield PLC
  • -
  • Poland
  • -
  • April 11 2013

One of the significant issues faced by companies limited by shares planning to become re-established as partnerships (for instant as the recently

No exemption where independent contractors both deliver products and solicit sales

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 4 2013

A recent Advisory Opinion holds that an out-of-state company is not eligible for the Article 9-A fulfillment services exemption, or the protections

Buyer protections reduced by members’ voluntary liquidation

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 21 2013

Share purchase agreements often include indemnities or covenants to pay designed to protect the buyer for a period after completion where some

Piercing the corporate veil has been extended

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 15 2013

The recognition of a company as a separate juristic person, liable for its own tax (or other) debts, is an important principle relied on by taxpayers

No derivative claim for waste regarding non-tax-deductible bonus plan

  • Jenner & Block
  • -
  • USA
  • -
  • March 13 2013

In Freedman v. Adams,58 A.3d 414 (Del. 2013) (No. 230, 2012), the Delaware Supreme Court en banc held that a corporate board's decision to pay

Taxation of portfolio dividends

  • Clifford Chance LLP
  • -
  • European Union, Germany
  • -
  • March 12 2013

By the end of last week, the Upper and Lower House of the German Parliament (the Bundesrat and Bundestag) passed a new law abolishing the tax benefit

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Leaving the law to lawyers (for now)

  • Stamford Law Corporation
  • -
  • United Kingdom
  • -
  • March 6 2013

The UK Supreme Court (SC) recently, by a majority of five to two, ruled against extending the common law scope of legal professional privilege and

BCCA finds limited partners not purchasers of property sold to limited partnership

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 27 2013

When a limited partner sells property to the limited partnership, is the limited partner itself a purchaser of that property, or is the only

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