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Spotlight on Louisiana: Department of Revenue denies marriage benefits to same-sex couples
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 18 2013

On September 13, 2013, in Revenue Information Bulletin No. 13-024, the Louisiana Department of Revenue (Department) announced that for Louisiana

U.S. Department of Labor announces a “place of celebration” rule in implementing the U.S. Supreme Court’s DOMA decision with regard to employee benefit plans
  • Proskauer Rose LLP
  • USA
  • September 18 2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a "place of celebration" rule in recognizing same-sex spouses for

Plan administrators must comply with new same-sex spouse rules effective September 16, 2013
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) (the section defining marriage as between

DOL confirms place of celebration for determining validity of same-sex marriages under employee benefit plans
  • Nelson Mullins Riley & Scarborough LLP
  • USA
  • September 19 2013

On the heels of the recent Revenue Ruling issued by the IRS (Revenue Ruling 2013-17) addressing the definition of "spouse" for purposes of benefit

Colorado accounting department head sentenced to federal prison for failing to pay over employment taxes
  • Baker & Hostetler LLP
  • USA
  • September 13 2013

Bloomberg BNA reports that a Colorado woman who managed the accounting department of a garage door company she co-owns was sentenced to 28 months for

Finance ministry responds to feedback on its public consultation on amendments to the Income Tax Act to implement changes to the Exchange of Information regime
  • Drew & Napier LLC
  • Singapore
  • September 17 2013

On 18 July 2013, the Ministry of Finance (“MOF”) had issued a consultation paper on proposed legislative amendments to be made to the Income Tax Act

Tax ruling means big changes for matrimonial property settlements
  • Barry.Nilsson. Lawyers
  • Australia
  • November 22 2013

Up until 13 November 2013, several private rulings of the Australian Taxation Office had established a general rule regarding section 44 and Division

UKSC declines to extend privilege to legal advice given by non-lawyers
  • Borden Ladner Gervais LLP
  • United Kingdom
  • March 19 2013

Not a surprising result, but a significant decision. PricewaterhouseCoopers (PwC) devised a tax avoidance scheme, which the Prudential group of

Could solicitor-client privilege be a hallmark of a reportable transaction under proposed S. 273.3 of the Income Tax Act?
  • Dentons
  • Canada
  • November 28 2012

Under proposed 237.3 of the Income Tax Act, a “reportable transaction” is an avoidance transaction that has two of three “hallmarks” (fee hallmark, confidential protection hallmark, or contractual protection hallmark

Does privilege apply to advice from non-legal professions?
  • Mayer Brown LLP
  • United Kingdom
  • April 22 2013

In a recent English Judgment concerning R (Prudential Plc and another) v. Special Commissioner of Income Tax and another 2013 UKSC 1, the Supreme