Eversheds Sutherland (US) LLP | USA | 7 Jun 2023
On June 7, 2023, the IRS released Notice 2023-42 (the Notice), providing taxpayers relief from the addition to tax under Section 6655 in connection…
Eversheds Sutherland (US) LLP | USA | 6 Jun 2023
In Gregory v. Commissioner (2023 WL 3699087, 11th Cir. May 30, 2023), the Eleventh Circuit affirmed the Tax Court’s decision that the taxpayer’s…
Eversheds Sutherland (US) LLP | Russia, Ukraine, USA | 6 Jun 2023
On May 19, 2023, the Biden Administration along with leaders of the Group of Seven (G7), unveiled a new package of sanctions. The G7 leaders released…
Eversheds Sutherland (US) LLP | USA | 1 Jun 2023
The Court of Appeals of Virginia, upholding the trial court’s decision, held that the successor to The C. F. Sauer Company could elect the…
Eversheds Sutherland (US) LLP | USA | 1 Jun 2023
On May 30, 2023, the federal government continued its crusade against employee non-compete agreements.1 Jennifer A. Abruzzo, the NLRB’s General…
Eversheds Sutherland (US) LLP | Chile, India, New Zealand, etc. | 31 May 2023
On May 31, 2023, the New York State Bar Association (NYSBA) released a report also sent to the Treasury that addresses foreign tax credit…
Eversheds Sutherland (US) LLP | OECD, USA | 31 May 2023
On May 31, 2023, the IRS published Notice 2023-44, which describes the process for submitting concept papers and applications for Department of…
Eversheds Sutherland (US) LLP | USA | 30 May 2023
The express preemption provision of the Federal Aviation Administration Authorization Act (“FAAAA”) bars Florida negligence claims against a…