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Results: 1-10 of 2,641

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


Chancery Declines to Require Buyer to Complete Merger Transaction
  • Morris James LLP
  • USA
  • July 6 2016

Parties who at the signing of a merger agreement are eager to close may have a change of heart if intervening adverse market conditions reduce or


MD Penn. Holds Notice Explaining Tax Consequences of Debt Cancellation Could Be Misleading
  • Maurice Wutscher LLP
  • USA
  • July 5 2016

The U.S. District Court for the Middle District of Pennsylvania recently denied a debt collector's motion to dismiss, holding that a collection


Delaware Court of Chancery Holds That Outside Counsel’s Refusal to Render Tax Opinion Required for Closing of Merger Was in Good Faith and Permits Termination of Merger Agreement
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • June 29 2016

In The Williams Companies, Inc. v. Energy Transfer Equity, L.P., et al., the Delaware Court of Chancery held that an acquirer in a merger did not


Breaking News: Federal Court Finds Delaware’s Unclaimed Property Enforcement “Shocks the Conscience”
  • McDermott Will & Emery
  • USA
  • June 29 2016

On June 28, 2016, the much-anticipated memorandum opinion of the US District Court for the District of Delaware in Temple-Inland, Inc. v. Cook et al


Sidley Perspectives on M&A and Corporate Governance - June 2016
  • Sidley Austin LLP
  • USA
  • June 10 2016

The exposure of corporate directors to shareholder derivative suits relating to their obligations to provide "risk oversight" to the company may turn


Delaware Chancery Court Dismisses Challenge to MLP Drop Down Transaction
  • Bracewell LLP
  • USA
  • May 20 2016

The Delaware Chancery Court recently dismissed a challenge to a transaction in which a master limited partnership (the "MLP") repurchased an interest


Prescriptions of the Blue Book on the New Partnership Audit Rules
  • McDermott Will & Emery
  • USA
  • May 12 2016

In November 2015, the Bipartisan Budget Act of 2015 (the Act) instituted a new regime for federal tax audits of entities treated as partnerships for


April 2016 Tax Credits & Incentives Update
  • Horwood Marcus & Berk
  • USA
  • May 9 2016

Given the fall elections, this spring legislative session is a time for legislators to show their constituents their support for growing the economy


New Tax Litigation Troubles For Liquidating Trustees
  • Steptoe & Johnson LLP
  • USA
  • May 5 2016

A core principle of bankruptcy tax litigation holds that “bankruptcy courts have universally recognized their jurisdiction to consider tax issues