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Tax Court Does Not Recognize S Corporation as the Recipient of Personal Services Income
  • Loeb & Loeb LLP
  • USA
  • April 17 2017

In the recent Tax Court case of Fleischer (T.C. Memo 2016-238), the taxpayer attempted to utilize an S corporation to reduce his exposure to the


April 2017 International Trade Compliance Update
  • Baker McKenzie
  • Canada, European Union, United Kingdom, USA
  • April 12 2017

The WTO announced that WTO members discussed five new or enhanced proposals to advance services negotiations at meetings of the Working Party on


SBA Final Rule Adopts Changes to Subcontracting Limitations and Other Regulations
  • Holland & Knight LLP
  • USA
  • June 1 2016

The U.S. Small Business Administration (SBA) has issued a long-awaited final rule to implement certain small business-related provisions of the


March 2017 International Trade Compliance Update
  • Baker McKenzie
  • Canada, European Union, United Kingdom, USA
  • March 7 2017

On 22 February 2017, the WTO announced that the first multilateral deal concluded in the 21 year history of the World Trade Organization entered into


Sidley Global Insurance Review - March 2017
  • Sidley Austin LLP
  • European Union, Germany, OECD, United Kingdom, USA
  • March 30 2017

The insurance industry has a global reach. Insurers and reinsurers are critically important to the world economy. They assume and transfer all manner


On the roadlegal considerations for telecommuting employees
  • Dykema Gossett PLLC
  • USA
  • June 19 2012

Given the ease with which teleworktelecommuting (employee working remotely) is possible and the myriad of reasons why employees desire to telecommute, it is not surprising that telecommuting is becoming more common


BREXIT: charting a new course
  • Herbert Smith Freehills LLP
  • European Union, Global, OECD, United Kingdom, USA
  • February 21 2017

If 2016 ended with more questions than answers as to how Brexit would take shape, 2017 began with at least a little more clarity. Speeches delivered


Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


2014 summary of new Maine laws
  • Pierce Atwood LLP
  • USA
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most


Health care reform's medical loss ratio rebates and their impact on employer group health plans
  • Snell & Wilmer LLP
  • USA
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation