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Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Escaping taxes in bankruptcy through S corporations

  • Greenberg Glusker Fields Claman & Machtinger LLP
  • -
  • USA
  • -
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files

Limited partners of investment managers may be subject to self-employment taxes

  • Bingham McCutchen LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") issued Chief Counsel Advice 201436049 (the "CCA"), concluding that members of an

Retailer whistleblower victory

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

As reported in our March 2012 issue, a multitude of whistleblower suits were filed, by an opportunistic Chicago based law firm in the wake of the

State revenue departments misapplying federal tax law

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 9 2014

State income tax laws generally build on federal tax law. The typical pattern is to begin the calculation of state taxable income with federal

New York ALJ rejects retroactive application of statute

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 8 2014

State courts generally have allowed legislatures a fair amount of flexibility in adopting retroactive statutes, but a recent New York case held that

Business law quarterlysummer 2014

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which

Goodwill owned by a shareholder can provide tax planning opportunities

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 16 2014

A recent U.S. Tax Court case reminds us that the personal goodwill owned by the principal shareholderemployee can provide significant tax planning

Appellate Court finds due process violation in retroactive application of 2010 statutory amendment

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 5 2014

Reversing a decision of the trial court, the Appellate Division, First Department, has held that the application by the Department of Taxation and

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