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Results: 1-10 of 2,802

New Delaware Unclaimed Property Decision Further Complicates Landscape
  • McDermott Will & Emery
  • USA
  • September 29 2016

Another federal judge slams Delaware’s unclaimed property audit methodology but rejects the holder’s reliance on the priority rules as a defense to


Circuit Court Permits Managing Partner to Raise Penalty Defense
  • Shearman & Sterling LLP
  • USA
  • September 19 2016

On September 6, 2016, the United States Court of Appeals for the Tenth Circuit revered a district court and held that the managing partner of a


Blurred Lines: State Taxation of Nonresident Partners
  • Bradley Arant Boult Cummings LLP
  • USA
  • August 29 2016

On May 4, just a few days before the American Bar Association Section of Taxation's Annual Meeting in Washington, the Ohio Supreme Court issued its


Scott Singer Informs on the Effect of Loans to Financially Troubled Subsidiary in a Debt-Equity Analysis
  • McDermott Will & Emery
  • USA
  • August 26 2016

One often overlooked debt-equity issue is presented by continuing transfers to a subsidiary that is reasonably creditworthy at the inception but


Impact on Business Valuations of Lapsed Rights and Restrictions on Liquidation of an Interest: Is this the End of Valuation Discounting as we Know it? Section 2704 Proposed Regulations Released
  • Baker & McKenzie
  • USA
  • August 21 2016

On August 2, 2016, the Treasury Department released the much anticipated proposed Treasury Regulations under Code Section 2704, providing


A Look Back at Some Recent Highlights
  • McGuireWoods LLP
  • USA
  • August 16 2016

One of our long-standing objectives for this blog is to provide in-depth analysis of recent court rulings and developing trends that impact class


Employment Law Toolkit for Illinois Employers- How to Protect Your Business From Liability and Comply With State and Federal Employment Laws
  • Arnstein & Lehr LLP
  • USA
  • August 16 2016

Starting or running a company is no easy task. Successfully operating a business requires its owners and managers to successfully navigate through a


LLC members liable for unpaid sales tax despite yielding control over company’s financial affairs to creditor
  • Morrison & Foerster LLP
  • USA
  • August 4 2016

Personal liability for sales tax for members of a limited liability company has again been placed in issue in a case involving individual members who


Tribunal affirms finding of “abusive tax avoidance transaction”
  • Morrison & Foerster LLP
  • USA
  • August 4 2016

In Matter of Marc S. Sznajderman and Jeannette Sznajderman, DTA No. 824235 (N.Y.S. Tax App. Trib., July 11, 2016), the New York State Tax Appeals


Money for Nothing: Massachusetts Appeals Court Finds Intercompany Financing Transactions Did Not Constitute Genuine Indebtedness
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 7 2016

The Massachusetts Appeals Court upheld an Appellate Tax Board decision disallowing interest expense on certain intercompany financing transactions