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Results: 1-10 of 64

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

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

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

Arguably poor business judgment, without more, does not excuse demand in derivative action

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • February 3 2013

In the case of Freedman v. Adams, et al., No. 230, 2012 (Del. Supr., Jan. 14, 2013), the Delaware Supreme Court considered on appeal whether a

New York Tax Department’s decombination efforts rejected in IT USA, Inc.

  • Mayer Brown LLP
  • -
  • USA
  • -
  • January 24 2013

A New York State Division of Tax Appeals administrative law judge ("ALJ") recently ruled that a group of three corporations properly filed New York

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Business income in California and legal ruling 2012-01

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • November 5 2012

A recent State Local Tax Insights article discussed “Potential Unity and Business Income in California.”

Manchester United ruling?

  • Alston & Bird LLP
  • -
  • USA
  • -
  • October 22 2012

LTR 201242007 is a section 351 ruling with a public offering: not a busted 351, but a good 351

Tax officer failed to write his own opinion

  • Alston & Bird LLP
  • -
  • USA
  • -
  • October 1 2012

The Tax Court applied the economic substance doctrine in Gerdau MacSteel, Inc., 139 TC No. 5 (August 30, 2012), and denied penalty relief in a liability management company “tax shelter” case because the company’s tax department failed to either obtain an outside opinion or write its own

No fiduciary duty to minimise taxes

  • Borden Ladner Gervais LLP
  • -
  • USA
  • -
  • September 19 2012

The Delaware Chancery court has rejected the contention that there is an independent duty of directors and officers to minimise taxes payable by the corporation (or framed in another way, that it would be wasting corporate assets not to do so): Seinfeld v Slager (Del. Ch. 29 June 2012

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