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Results: 1-10 of 2,441

Doing Business in North America (Volume 1 - United States)
  • Miller Canfield PLC
  • USA
  • April 23 2016

In choosing to conduct business in the United States, businesses based in other countries should keep in mind that business entities are formed under


Year-End Bonuses
  • Dickinson Wright PLLC
  • USA
  • February 22 2016

A recent Tax Court decision suggests that professional corporations should carefully reconsider the oft-used practice of paying and deducting


Illinois Appellate Court Upholds Finding of Consumer Fraud Act Violation in Sales Tax Overcollection Case
  • McDermott Will & Emery
  • USA
  • February 9 2016

The Illinois Appellate Court recently affirmed a finding for a plaintiff individual, upholding the circuit court’s conclusion that defendant Sears


Holding Company Gets Factored Out of Parent's Colorado Combined Return
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 3 2016

On January 20, a Denver trial court ruled that Agilent Technologies World Trade, Inc. (World Trade), a holding company with no property or payroll of


Open for Nonbusiness: Oregon Tax Court Holds Insurance Company's Gain Was Nonbusiness Income
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 1 2016

The Magistrate Division of the Oregon Tax Court held that an insurance company's gain from the sale of a subsidiary and income from a holding


New Partnership Audit Rules Impact Both Existing and New Partnership and LLC Operating Agreements
  • McDermott Will & Emery
  • USA
  • January 29 2016

On November 2, 2015, President Barack Obama signed the Bipartisan Budget Act of 2015 (the Act) into law, instituting for tax years commencing after


Desperately Seeking Substance: Maryland Circuit Court Upholds Nexus Based on Intangible Holding Company's Lack of Economic Substance
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 26 2016

The Maryland Circuit Court held that an intangible holding company lacked economic substance and therefore was subject to Maryland corporate income


NYS Tax Department Relaxes Investment Income Identification Rules
  • McDermott Will & Emery
  • USA
  • January 11 2016

The New York State Department of Taxation and Finance has announced that it would extend the time for certain taxpayers to identify stocks as being


Corporate Crime & Investigations Update - 11 January 2016
  • Addleshaw Goddard LLP
  • Ukraine, United Kingdom, USA
  • January 11 2016

Southwark Crown Court ordered Smith and Ouzman Ltd. to pay a total of approximately £2.2 million in relation to bribes paid to public officials for


2015 year-end tax update
  • Cozen O'Connor
  • USA
  • December 31 2015

“Make America Great Again!” Sounds like a terrific idea, even for those (few?) of us who think America is already great and who are somewhat