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Results: 1-10 of 3,190

Update on NAIC and state regulatory activity on “price optimization”
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 23 2015

Regulatory activity on price optimization appears to be coming to a head. The National Association of Insurance Commissioners (NAIC) Casualty


IRS establishes 80 threshold for energy companies to apply when determining whether “substantially all” of a major component has been replaced
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 23 2015

On July 6, the Internal Revenue Service (IRS) Large Business and International Division issued a Directive to IRS agents regarding how to determine


Hog wild: in Harley-Davidson, California Court of Appeal finds discrimination, affirms nexus
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 21 2015

The California Court of Appeal held that California's disparate treatment of intrastate and interstate unitary businesses discriminated against


Volcker Agencies provide seeding period guidance for BDCs, RICs and FPFs in new FAQ
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 21 2015

On July 16, 2015, the agencies responsible for implementing the Volcker rule (Agencies) issued FAQ 16, which provides guidance on the circumstances


A reasonable result in Massachusetts: related party interest deductions allowed under the unreasonable exception
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 20 2015

In a significant taxpayer win, the Massachusetts Appellate Tax Board (ATB) held that intercompany interest payments from a wholly owned subsidiary to


New law doubles the penalties for failure to file correct tax information returns and provide payee statements
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 20 2015

On June 29, President Obama signed into law the Trade Preferences Extension Act of 2015. Quietly embedded in Section 806 of this new law is a


IRS targets use of basket option contracts and basket contracts by hedge funds and other taxpayers as tax avoidance transactions
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 15 2015

On July 8, the Internal Revenue Service (IRS) issued two notices (Notice 2015-47, 2015-30 IRB 1, and Notice 2015-48, 2015-30 IRB 1) targeting the use


The U.S. and other nations reach historic nuclear deal with Iran
  • Sutherland Asbill & Brennan LLP
  • Global, Iran, USA
  • July 15 2015

On July 14, the P51 (China, France, Russia, the United Kingdom, the United States and Germany) reached a historic nuclear agreement with Iran


No appeal from Georgia Tax Tribunal's decision on Texas franchise tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 15 2015

Eight months ago, the Georgia Tax Tribunal held in Rosenberg that the Texas franchise tax (TFT) is a tax "on or measured by income" that qualifies


It's curtains for some lump-sum window programs
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 15 2015

On July 9, the Internal Revenue Service (IRS) released Notice 2015-49 to announce it intends to prohibit retirees who are receiving annuity payments