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IRS Rules (Again) That Taxpayers Are Not Entitled to Claimed Refined Coal Credits
  • McDermott Will & Emery
  • USA
  • July 27 2017

In a highly-anticipated Technical Advice Memorandum (TAM) dated March 23, 2017 and released on July 21, 2017, the Internal Revenue Service (IRS

Doing business in Nigeria - a guide for foreign investors (2017)
  • George Etomi & Partners
  • Nigeria
  • July 26 2017

There are a number of company structures which are recognised by the Companies and Allied Matters Act Cap C20, Laws of the Federation of Nigeria 2004

Fundraising through crowdfunding extended to SMEs incorporated in the form of limited liability companies (“società a responsabilità limitata” (s.r.l.))
  • Nctm Studio Legale
  • Italy
  • July 26 2017

By amending Article 26 of Legislative Decree 1792012, the so-called corrective measure 2017 (Decree Law 502017) has extended also to small and

California Supreme Court Increases the Cost of M&A Deals in Expansive Real Estate Transfer Tax Decision
  • Crowell & Moring LLP
  • USA
  • July 26 2017

On June 29, 2017, the Supreme Court of California issued a decision that may create a trap for the unwary for persons acquiring or selling businesses

Charging Orders
  • Womble Carlyle Sandridge & Rice LLP
  • USA
  • July 25 2017

A “charging order” allows a judgment creditor to receive a debtor’s share of distributions from a limited liability company (LLC) or a partnership

U.S. Patent Legislation: The STRONGER Patents Act of 2017
  • Hogan Lovells
  • USA
  • July 24 2017

In June, three democratic Senators (Chris Coons from Delaware, Dick Durbin from Illinois, and Mazie Hirono from Hawaii) and one Republican senator

Cayman LLCs: one year on
  • Ogier
  • Cayman Islands
  • July 21 2017

The pace of regulatory developments in the offshore arena means that change is now constant. But while a significant proportion of the media focus has

Massachusetts: Medical Marijuana as a Reasonable Accommodation in the Workplace
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • July 20 2017

As our readers know, we have been monitoring decisions regarding the ability of employers to take disciplinary action against employees for using

What property owners need to know about new registration requirements
  • Spencer Fane LLP
  • USA
  • July 20 2017

Missouri Governor Greitens recently signed into law, RSMO 347.048, a new registration requirement affecting limited liability companies (LLCs) that

Preparing for the New Partnership Audit Regime
  • Loeb & Loeb LLP
  • USA
  • July 18 2017

With the recent re-proposal of the Treasury Regulations relating to the new partnership audit rules, hopes for a deferral of the effective date of the