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Latest intelligence


Weekly Tax Highlights - 22 June 2018

Greenwoods & Herbert Smith Freehills Pty Ltd

Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the...

NJ Legislature Proposes $800 Million Corporate Tax Increase

Reed Smith LLP

Although Senator Sweeney estimated that the bill could generate over $800 million of additional revenue, this falls far short of the $1.5 billion of...

Legislation Proposes Sweeping New Foreign Investment Review Authorities

Skadden Arps Slate Meagher & Flom LLP

On November 8, 2017, a bipartisan group of legislators led by U.S. Sen. John Cornyn, R-Texas, and U.S. Rep. Robert Pittenger, R-N.C., alongside...

NJ Court: Consolidated rules apply to separate-company return

Reed Smith LLP

The taxpayer at issue (“Taxpayer”) was a corporate subsidiary of MCI, Inc. (“MCI”). For federal income tax purposes, Taxpayer filed as part of the MCI...

NJ Tax Court finds that partnership not subject to income tax (again)

Reed Smith LLP

Today’s decisionon a motion for reconsideration from the Division of Taxation (“Division”)affirms the court’s previous ruling from February. A copy...

Weekly Tax Highlights - 22 June 2018

Greenwoods & Herbert Smith Freehills Pty Ltd

Income tax: what constitutes 'use' (and potentially first use) of a mining, quarrying or prospecting right, that is a depreciating asset, for the...

Supreme Court of Canada Bulletin

Gowling WLG

The respondent manages the Province of Ontario’s electronic Land Registry system (the “ELRS”). Documents that were prepared by land surveyors such as...

NJ Legislature Proposes $800 Million Corporate Tax Increase

Reed Smith LLP

Although Senator Sweeney estimated that the bill could generate over $800 million of additional revenue, this falls far short of the $1.5 billion of...

Legislation Proposes Sweeping New Foreign Investment Review Authorities

Skadden Arps Slate Meagher & Flom LLP

On November 8, 2017, a bipartisan group of legislators led by U.S. Sen. John Cornyn, R-Texas, and U.S. Rep. Robert Pittenger, R-N.C., alongside...

Gender Pay: Navigating the new reporting requirements

Taylor Wessing

Since April 2017 businesses with 250 employees or more have been required to report on their gender pay gap. The gender pay gap is the difference...

NJ Court: Consolidated rules apply to separate-company return

Reed Smith LLP

The taxpayer at issue (“Taxpayer”) was a corporate subsidiary of MCI, Inc. (“MCI”). For federal income tax purposes, Taxpayer filed as part of the MCI...

NJ Tax Court finds that partnership not subject to income tax (again)

Reed Smith LLP

Today’s decisionon a motion for reconsideration from the Division of Taxation (“Division”)affirms the court’s previous ruling from February. A copy...

Companies Registry's comments on licensing applications under the TCSP regime set out in circular issued by the Law Society of Hong Kong

Herbert Smith Freehills LLP

The Law Society of Hong Kong ("the Law Society") has issued a circular on 19 June 2018 ("the Circular") containing the Companies Registry's following...

The GDPR: what does this mean for corporates in Asia?

Herbert Smith Freehills LLP

The GDPR came into force on 25 May 2018 and prescribes how companies and organisations (controllers) should process "personal data" (being any...

Open banking - the way forward

Buddle Findlay

Open banking is a term that is used by different people to mean different things. In practice, the key way in which open banking is being implemented...


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