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Results: 1-10 of 13,490

White collar roundup - July 2015
  • Day Pitney LLP
  • USA
  • July 6 2015

In the wake of several rulings from the U.S. Court of Appeals for the Second Circuit that have narrowed the flexibility of the U.S. Securities


Taxpayer wins landmark decision regarding the UK tax treatment of US LLCs
  • Dechert LLP
  • United Kingdom, USA
  • July 6 2015

Following the taxpayer's victory in the recent Supreme Court decision of HMRC v Anson, UK resident members of Delaware LLCs may now be entitled to


Film schemes flop following HMRC review: Samarkand case 2015
  • Burges Salmon LLP
  • United Kingdom
  • July 3 2015

In a recent case, the Upper Tribunal (UT) delivered a decision in favour of HMRC to deny tax relief for partnership losses in Samarkand Film


Business purpose in leveraged buyouts
  • Gómez-Acebo & Pombo Abogados
  • Spain
  • July 3 2015

In view of the reasoning supporting both the Spanish Directorate-General for Taxation’s Decision V07752015 of 10 March 2015, in a binding response to


Un syndic doit se faire taxer dans le cadre d’une proposition suivie d’une faillite.
  • Miller Thomson LLP
  • Canada
  • July 3 2015

Le 11 février 2014, Docteurs de l’espace Inc.Space Doctors Inc. (SDI) dépose un avis d’intention de déposer une proposition suite auquel, le 7 mars


A round up of pensions developments - June 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 3 2015

The Pensions Regulator has added further questions to its DC scheme return for 2015. The questions relate to: Whether the scheme is compliant with


Possible legislation restricting interest deductions in Finland for tax purposes
  • Eversheds LLP
  • Finland
  • July 2 2015

Industrial & Manufacturing groups which have operations in Finland, should review their funding arrangements to ensure they remain tax effective


U.S. Supreme Court holds premium tax credits available on all exchanges key group health plan action items
  • Schulte Roth & Zabel LLP
  • USA
  • July 2 2015

On June 25, 2015, Chief Justice John Roberts announced the U.S. Supreme Court's second decision to uphold the Patient Protection and Affordable Care


Kentucky Supreme Court holds administrative remedies must be exhausted before trial court review
  • Bingham Greenebaum Doll LLP
  • USA
  • July 2 2015

The Kentucky Supreme Court has held that a taxpayer must appeal to the Kentucky Board of Tax Appeals to resolve as-applied constitutional and


UK Supreme Court finds that UK member of Delaware LLC is entitled to double taxation relief
  • Duane Morris LLP
  • United Kingdom, USA
  • July 2 2015

In an unexpected decision, the United Kingdom Supreme Court has held in Anson v Commissioners for Her Majesty’s Revenue & Customs 2015 UKSC 144 that