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Swart Thwarts California Franchise Tax Board: Minority Interest Holder in Manager-Managed LLC Not “Doing Business” in California
  • Baker McKenzie
  • USA
  • March 6 2017

An out-of-state corporation, whose sole connection to California was a 0.2 interest in a manager-managed California limited liability company, was

Data Privacy and Security: A Practical Guide for In-House Counsel
  • Bryan Cave LLP
  • Canada, European Union, Global, USA
  • February 1 2017

Five years ago few legal departments were concerned with - let alone focused on - data privacy

UK Tax: When Partnership Is Not Partnership
  • Katten Muchin Rosenman LLP
  • United Kingdom, USA
  • January 30 2017

The recent decision of the First Tier Tribunal (FTT) in the unusual case of R. Ashton v HMRC 2016 UKFTT 727 serves as a useful

Preparation for 2016 Fiscal Year-End SEC Filings and 2017 Annual Shareholder Meetings
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 23 2017

As our clients and friends know, each year Mintz Levin provides an analysis of the regulatory developments that impact public companies as they

Swart's Athwart California's Taxation of Out-of-State Corporations
  • Nossaman LLP
  • USA
  • January 18 2017

The California Franchise Tax Board ("FTB") started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart

Delaware Proposes Unclaimed Property Legislation
  • Baker McKenzie
  • USA
  • January 17 2017

On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears

U.S. Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • USA
  • January 5 2017

In December, the U.S. Supreme Court held in Salman v. United States that a tippee who trades on inside information may be liable even where the

Doing Business with Israel
  • Nishlis Legal Marketing
  • Australia, European Union, France, Israel, Italy, OECD, United Kingdom, USA
  • December 31 2016

Australia is situated in one of the world's fastest-growing and dynamic economic regions, the Asia Pacific. Australia boasts a highly-skilled labor

“The Supreme Court’s Decision to Deny Cert in DMA Is No Big DealReally”
  • Quarles & Brady LLP
  • USA
  • December 19 2016

A lot of practitioners have been alerting clients about the Supreme Court's refusal to hear the appeals in the Direct Marketing Association cases out

Partnership Income of a Limited Liability Company Member Was Subject to Self-employment Tax
  • Loeb & Loeb LLP
  • USA
  • December 16 2016

For the most part, the income received by a limited partner from a limited partnership is not subject to the self-employment tax. There is an