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Results: 1-10 of 14,242

Still no input tax credits for GST incurred in supplying remote mine accommodation
  • King & Wood Mallesons
  • Australia
  • August 28 2015

In an ex tempore judgement, the Full Court of the Federal Court of Australia confirmed the first instance decision of Justice Davies (Rio Tinto

Who bears withholding tax when a settlement of litigation agreement is silent?
  • Pepper Hamilton LLP
  • USA
  • August 28 2015

What happens when settling parties agree that the defendant will pay a specific sum to the plaintiff, and the defendant discovers later that

The tide continues to turn: Texas Appellate Court confirms high burden for SSPA “best interest” standard
  • Drinker Biddle & Reath LLP
  • USA
  • August 28 2015

Since the enactment of Section 5891 of the Internal Revenue Code and the various structured settlement protection acts ("SSPAs"), the volume of

Guindon v. Canada: when notice of a constitutional question is given in the Supreme Court but not in the lower courts
  • Osler Hoskin & Harcourt LLP
  • Canada
  • August 28 2015

On July 31, 2015, the Supreme Court of Canada released its decision in Guindon v. Canada. The substantive issue in that case concerned whether s. 163

European (& the GCC) employment law update - the Netherlands
  • Addleshaw Goddard LLP
  • Netherlands
  • August 28 2015

The Dutch Labour Market Fraud (Bogus Schemes) Act (Wet Aanpak Schijnconstructies: ‘WAS’) is to come into force in three phases. The first part took

European (& the GCC) employment law update - Ireland
  • Addleshaw Goddard LLP
  • Ireland
  • August 28 2015

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Alabama enacts a new “presence-factor” nexus standard for taxation of nonresident individuals and foreign business entities
  • Sirote & Permutt PC
  • USA
  • August 28 2015

On August 11, 2015, Alabama Governor Robert Bentley signed into law HB 49 (Act No. 2015-505; the "Act"), which is effective for tax years beginning

Sixth Circuit remands railroad companies’ challenge to Tennessee Transportation Fuel Equity Act
  • Steptoe & Johnson LLP
  • USA
  • August 28 2015

Today the U.S. Court of Appeals for the Sixth Circuit remanded a dispute concerning the district court's denial of preliminary-injunctive relief to

Transfer pricing audits: flipping the tested party
  • Caplin & Drysdale, Chartered
  • USA
  • August 28 2015

In some recent transfer pricing audits the Internal Revenue Service (IRS) has 'flipped the tested party' after examining transactions between related

Not a holiday from IHT
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday