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Results: 1-10 of 227

China’s Greater Bay Area Puts Hong Kong in the Lead as Super Connector to the World
  • Dorsey & Whitney LLP
  • China
  • February 13 2018

China’s open door policy is further opening up to welcome the world for business. The country is now building a landmark megalopolis on its southern


U.S. tax implications of offshore migration of intellectual property
  • Dorsey & Whitney LLP
  • USA
  • April 18 2016

What constitutes intellectual property (“IP”) has long been a contested issue in tax practice, but generally includes intangible assets as


Minnesota issues Revenue Notice regarding apportionment of compensation paid to nonresident corporate board members
  • Dorsey & Whitney LLP
  • USA
  • September 15 2014

On August 25, 2014, the Minnesota Department of Revenue released Revenue Notice 14-02, which provides an alternative method of apportioning


SEC issues guidance on determination and verification of accredited investor status
  • Dorsey & Whitney LLP
  • USA
  • July 7 2014

On July 3rd, the SEC issued guidance in the form of six new compliance and Disclosure Interpretations regarding accredited investor status. Two of


Quirky question 231, is it really employee appreciation if the gift card is taxable?
  • Dorsey & Whitney LLP
  • USA
  • June 24 2014

Our company awards prizes at holiday parties and, from-time-to-time, at employee appreciation events. The prizes range from company logo t-shirts to


IRS issues final revenue procedure addressing application of general welfare exclusion to tribal government programs
  • Dorsey & Whitney LLP
  • USA
  • June 4 2014

On June 3, 2014, the IRS released Revenue Procedure 2014-35 providing final guidance for Indian tribal governments regarding the application of the


IRS begins 409A audit initiative
  • Dorsey & Whitney LLP
  • USA
  • May 22 2014

IRS representatives have recently announced that the IRS has begun a compliance initiative project to check compliance with section 409A of the


Minnesota income tax residency law recent developments and planning considerations
  • Dorsey & Whitney LLP
  • USA
  • April 30 2014

On April 16, 2014, the Minneapolis Star Tribune published an article by Adam Belz titled, "Minnesota's wealthy caught in a tight tax net over


Supreme Court holds severance payments are taxable wages under FICA
  • Dorsey & Whitney LLP
  • USA
  • March 28 2014

In a unanimous 8-0 decision issued on March 25, 2014, the United States Supreme Court held that severance payments made to employees terminated


M&A alert: potential US tax issues on employee severance and bonus payments
  • Dorsey & Whitney LLP
  • USA
  • February 4 2014

When drafting employment agreements and severance arrangements for employees of US subsidiaries or for Canadian-based employees who are US citizens