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Results: 1-10 of 328

Shareholder of S corporation required to include income even though shut out from management

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 12 2014

The recent case of Kumar v. Commissioner (August 2013) highlights a very important consideration for anyone who becomes a minority shareholder of an

Tax Court clarifies cause definition in Section 83 regulations

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 12 2014

In Austin v. Commissioner, the taxpayers formed an S corporation into which they transferred their ownership interests in certain entities in

2014 tax aspects of US investments in France

  • Bird & Bird
  • -
  • France, USA
  • -
  • March 26 2014

According to 2012 figures published by the American Chamber of Commerce, the United States are the first investors in France since 2011. In turn

Navigating the Russia sanctions: anticipate, don’t react

  • Kurtin PLLC
  • -
  • Russia, USA
  • -
  • March 24 2014

The sanctions imposed on twenty leading Russian officials and businessmen with ties to Russian President Vladimir Putin and one financial institution

If insider trading forfeitures are deductible, what about clawbacks?

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 14 2014

There is little guidance about whether and how an executive who has compensation clawed back can take a tax deduction for the amount repaid. A new

Legislature passes two pro-business tax acts

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • March 13 2014

Earlier this month the Alabama Legislature passed two pro-business tax acts. Both acts received the support of various business groups in the state

Taxation of salaried members: an update for asset managers

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 11 2014

Last summer, HM Revenue & Customs (HMRC) published proposals for major changes to the UK's rules on the taxation of partnerships. The primary aim of

Court hears oral argument in New Jersey partnership nexus case: tough questions for Division of Taxation

  • Reed Smith LLP
  • -
  • USA
  • -
  • March 7 2014

Earlier this week, a New Jersey appellate court heard oral argument in BIS LP, Inc. v. Director, Div. of Taxation, which is the lead case addressing

Section 1202: original issuance

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 5 2014

I am a small business owner and investor who read your informative blog post “Section 1202, Qualified Small Business Stock.” However, I would like to

Foreign national's complaint about foreign law violations not "protected speech" under Sarbanes-Oxley

  • Hinshaw & Culbertson
  • -
  • USA
  • -
  • March 3 2014

The general manager of the Columbian subsidiary of a Dutch publicly traded parent company reported alleged Columbian tax law violations by the