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Colorado District Court Holds Economic Nexus Exists for a Minnesota Intangible Holding Company and Agrees to a Modified Alternative Apportionment Method
  • Baker McKenzie
  • USA
  • June 20 2017

A Colorado district court held that Target Brands, Inc. (“TBI”), a subsidiary intangible holding company of Target Corporation (“Target”), had

Securities and Corporate Governance Litigation Quarterly - 13 June 2017
  • Seyfarth Shaw LLP
  • USA
  • June 13 2017

Welcome to the seventh issue of Securities and Corporate Governance Litigation Quarterly, Seyfarth's quarterly publication of the Securities &

NYC Issues UBT Statement of Audit Procedure on Basis Adjustments Under IRC Sections 734 and 743
  • Morrison & Foerster LLP
  • USA
  • June 6 2017

The New York City Department of Finance has issued a Statement of Audit Procedure ("SAP") addressing how adjustments made to the basis of partnership

Delaware Law Updates - Delaware Supreme Court Explores the Definition of “Commercially Reasonable Efforts
  • McCarter & English LLP
  • USA
  • June 5 2017

The Delaware Supreme Court affirmed the judgment entered by the Court of Chancery in favor of the defendant concerning the Defendant’s termination of

Tax court finds self-employment tax for active LLC member
  • Thompson Coburn LLP
  • USA
  • May 25 2017

Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one’s business. My previous post

Much Ado About the Texas Franchise Tax: The Past, Present and Future Impact of the State’s Tax on Business Earnings.
  • Baker McKenzie
  • USA
  • May 22 2017

Pop quiz: when it comes to business earnings, the State of Texas imposes: (a) an income tax; (b) a business activity tax that is not an income tax; or

Commercial Division Rejects Third-Party Claim as Derivative in Trusts’ Suit Concerning Upper West Side Beaux-Arts Building
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • May 15 2017

Asserting a claim on behalf of a trust in the Commercial Division can be risky, as the party asserting the claim must establish that the claimed

Delaware Supreme Court Redefines Contractual Good-Faith Standard and Cautions Limited Partners That Their Obligations Under the LPA Can Be Enlarged without Their Consent
  • McCarter & English LLP
  • USA
  • April 27 2017

Brinckerhoff v. Enbridge Energy Company Inc., Del. Supr., No. 273, 2016 (Mar. 20, 2017; revised Mar. 28, 2017) is the fifth opinion issued by the

Kentucky Tax Developments
  • Bingham Greenebaum Doll LLP
  • USA
  • April 25 2017

From potential new laws, to administrative developments, to tax litigation, there is a lot going on with regard to Kentucky taxes. Some of these big

The Ropes Recap: Mergers & Acquisitions Law News - Second Half 2016
  • Ropes & Gray LLP
  • China, United Kingdom, USA
  • April 21 2017

On July 8, 2016, the Delaware Court of Chancery released its post-trial opinion in an appraisal action that arose from the sale of DFC Global