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Results: 1-10 of 12,925

Amending a statement of grounds of assessment
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • May 22 2015

On December 8 2014 the Tax Court delivered its judgment in ABC (Pty) Ltd v Commissioner for SARS (Case 132382008, as yet unreported) on December 8


Ironside: TCC orders hearing of question on Rule 58 motion
  • Dentons
  • Canada
  • May 21 2015

In Ironside v. The Queen (2015 TCC 116), the Tax Court allowed the Crown's Rule 58 motion for a determination of a question of law before the hearing


Court denies enforcement of IRS summons
  • Steptoe & Johnson LLP
  • USA
  • May 21 2015

In United States v. Sanmina Corp., 5:15-cv-00092, the Northern District of California denied the enforcement of an IRS summons because the memoranda


U.S. Supreme Court’s Wynne decision calls New York’s statutory resident scheme into question
  • McDermott Will & Emery
  • USA
  • May 21 2015

On May 18, the U.S. Supreme Court issued its decision in Comptroller of the Treasury of Maryland v. Wynne. In short, the Court, in a five-to-four


The government’s use of tax returns at trial
  • Morvillo Abramowitz Grand Iason & Anello PC
  • USA
  • May 21 2015

In cases charging either tax evasion or filing false returns, the government will naturally offer the Defendant’s tax returns for the years charged


German tax deferral rules infringe EU law
  • Paul Hastings LLP
  • European Union, Germany
  • May 21 2015

German tax law allows deferring the tax on certain disposal gains by transferring the hidden reserves in the disposed assets to similar newly


Challenging accelerate payment notices
  • Burges Salmon LLP
  • United Kingdom
  • May 21 2015

The High Court has refused to order injunctions preventing HMRC from issuing accelerated payment notices (“APNs”) or enforcing existing APNs


Resolving cross border tax disputes through Australia’s investment treaties
  • King & Wood Mallesons
  • Australia
  • May 21 2015

There has been a recent surge in regulatory attention around the world towards pricing arrangements within multinational corporate groups. Regulators


Illinois circuit court dismisses challenge to retained job EDGE credits
  • McDermott Will & Emery
  • USA
  • May 20 2015

Corporations with Illinois Economic Development for a Growing Economy (EDGE) credit agreements giving credit for retained jobs can breathe a sigh of


Supreme Court rules that dormant Commerce Clause limits Maryland’s taxing powers over its residents
  • Bradley Arant Boult Cummings LLP
  • USA
  • May 20 2015

The U.S. Supreme Court issued its long-awaited decision in Comptroller of the Treasury of Maryland v. Wynne on May 18. In a split 5-4 decision, the