Lexology PRO | USA | 4 Dec 2023
Is the one-time repatriation tax in section 965 of the US Internal Revenue Code a “direct tax” that requires apportionment among US states? The US Supreme Court will soon decide that question in Moore v United States.
Lee Tsai & Partners | Taiwan | 4 Aug 2022
生技醫藥產業發展條例(下稱「生技條例」)為鼓勵高階專業人員及技術投資人參與生技醫藥公司(下稱「生技公司」)之經營及研究發展,並分享營運成果,生技條例第9條及第10條規定,生技…
Cornwalls | Australia | 8 Jul 2021
It is sometimes said that ‘the rich get richer and the poor get poorer’. While this article won’t be delving into that particular ethical quandary, it…
Loyens & Loeff | Netherlands | 12 Oct 2020
Op 9 oktober 2020 heeft GroenLinks een gewijzigd initiatiefwetsvoorstel ‘Spoedwet conditionele eindafrekening dividendbelasting’ ingediend bij de…
Thompson Hine LLP | USA | 8 Sep 2020
During negotiations earlier this year between the White House and Congress over a potential third round of COVID-19 relief legislation, the idea of a…
De Berti Jacchia Franchini Forlani Studio Legale | Italy | 4 Sep 2020
The Law Decree No. 104/2020, aka “Decreto Agosto” (“Decree”), in force as from August 15th 2020, introduces urgent measures in Italy covering Labor…
Bowditch & Dewey LLP | USA | 1 Sep 2020
On August 28, the IRS issued Notice 2020-65 to provide guidance on the President’s decision to allow deferral of the employee portion of Social…
Loyens & Loeff | Netherlands | 13 Jul 2020
Op 10 juli 2020 heeft GroenLinks het initiatiefwetsvoorstel ‘Spoedwet conditionele eindafrekening dividendbelasting’ ingediend bij de Tweede Kamer…
Bowditch & Dewey LLP | USA | 9 Jun 2020
On Friday June 5, President Trump signed into law the Paycheck Protection Flexibility Act which makes the following tweaks to the original terms of…