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Brexit - UK Files for Divorce From European Union
  • McGuireWoods LLP
  • European Union, United Kingdom, USA
  • March 29 2017

On 29 March 2017, the UK government delivered the formal notice to the other EU Member States that it is leaving the EU. The Brexit process is now

A Long Time in the Making: Illinois (Finally) Proposes Draft Regulations to Clarify the Reasonable Compensation Deduction
  • Horwood Marcus & Berk
  • USA
  • March 16 2017

The Illinois Income Tax Act ("Act") allows a partnership (or an LLC taxed as a partnership) to deduct from its base income: 1) any income of the

Internet Retailers Beware: Colorado's New Sales Tax Reporting Rules Take Effect July 1, 2017
  • Duane Morris LLP
  • USA
  • March 8 2017

On February 22, 2017, the Data and Marketing Association and the Colorado Department of Revenue reached a settlement in the lawsuit challenging the

How Poker Reminded Me that the Rev. Proc. 97-13 Safe Harbors for Management Contracts Live On
  • Squire Patton Boggs
  • USA
  • March 8 2017

Poker has a well-established hierarchy of winning hands. If you’re holding a full house, you’ve got a right fine hand, but if you reach for the pot

Employment & labor law in the USA : Lexology Navigator Q&A
  • Ogletree Deakins
  • Global, USA
  • March 8 2017

A structured guide to employment and labor law in the USA

Swart Thwarts California Franchise Tax Board: Minority Interest Holder in Manager-Managed LLC Not “Doing Business” in California
  • Baker McKenzie
  • USA
  • March 6 2017

An out-of-state corporation, whose sole connection to California was a 0.2 interest in a manager-managed California limited liability company, was

The New Partnership Audit Rules Are Coming, Have You Checked Your Operating Agreement?
  • Dickinson Wright PLLC
  • USA
  • February 27 2017

At the end of 2015, the Bipartisan Budget Act of 2015, as amended (the "BBA"), was enacted into law, and will be effective for tax years beginning

Director and Officer Liability - Texas Franchise Taxes
  • Taft Stettinius & Hollister LLP
  • USA
  • February 27 2017

One of the basic tenants of corporate law is that the individuals acting on behalf of a corporation generally are not personally liable for the debts

U.S. Tax Reform - Border Adjustment Proposal: Current Status, and How Your Company May Be Affected
  • Hogan Lovells
  • USA
  • February 22 2017

On 24 June, 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a

US: Proposed “Border Adjustment Tax” could kill foreign IP holding companies
  • Hogan Lovells
  • USA
  • February 15 2017

With President Trump in the White House and a Republican majority in both the House and Senate, tax reform is once again high on the agenda. Several