We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 11

Avoiding the Road to Ruin in Your Road To Rio Marketing Blitz
  • Dorsey & Whitney LLP
  • USA
  • August 5 2016

Late last month, the United States Olympic Committee (the "USOC") sent a few not so nice warning letters to brands that sponsor athletes, but chose


This week in securities litigation (April 15 , 2011)
  • Dorsey & Whitney LLP
  • USA
  • April 15 2011

The market crisis, the FCPA and insider trading were again the key focus this week.


UK Bribery Act to come into force on July 1, 2011
  • Dorsey & Whitney LLP
  • United Kingdom
  • April 1 2011

The UK government announced on March 30 that the Bribery Act will come into force on July 1, 2011.


Thin Cap GLO Court of Appeal judgment released
  • Dorsey & Whitney LLP
  • United Kingdom
  • February 18 2011

In November 2009, Mr Justice Henderson held that the ECJ, in its Thin Cap judgment, had concluded that the UK's Thin Cap rules would offend Community law unless they could be interpreted as applying only to wholly artificial arrangements designed to obtain a tax advantage and protected genuine commercial arrangements from any thin cap adjustments even if beyond arm's length terms.


Is too big to fail becoming too small to succeed?
  • Dorsey & Whitney LLP
  • USA
  • February 4 2011

Too big to fail has been a favorite theme on Capital Hill since the market crisis began.


EU Commission publishes new regulations and guidelines on the application of EU competition law to certain categories of commercial contracts
  • Dorsey & Whitney LLP
  • European Union
  • September 22 2010

On 1 June 2010, Regulation 3302010 of the European Commission introduced a new vertical agreements block exemption replacing the former block exemption under Regulation 27901999.


When will a tax motive be abusive?
  • Dorsey & Whitney LLP
  • European Union
  • June 2 2010

In cases such as the Thin Cap GLO, the ECJ has indicated that restrictions tax measures might be permitted where the transactions was not genuinely commercial, but purely for tax objectives.


C-31108 SGI transfer pricing
  • Dorsey & Whitney LLP
  • Belgium, European Union
  • February 4 2010

This case concerned what the ECJ (and the Belgian revenue and courts) appeared to regard as an uncommercial tax scheme.


CFC discussion document 26 January 2010
  • Dorsey & Whitney LLP
  • United Kingdom
  • February 4 2010

On 26 January 2010, HMRC published a discussion document outlining proposed reform of the CFC rules, with the intention of legislating in FA 2011.


Implications for all Community law claims: High Court judgment in the Thin Cap GLO (17 November 2009)
  • Dorsey & Whitney LLP
  • United Kingdom, European Union
  • November 17 2009

In March 2007, the ECJ concluded that the UK’s Thin Cap rules would offend Community law unless they could be interpreted as applying only to wholly artificial arrangements designed to obtain a tax advantage and protected genuine commercial arrangements from any thin cap adjustments even if beyond arm’s length terms.