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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


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