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128 results found

Article

Eversheds Sutherland (US) LLP | USA | 2 Apr 2019

New York Disregards Taxpayer’s Reliance on Disregarded Entity Rules

The New York Division of Tax Appeals denied a refund claim to a taxpayer that sought to apply the income sourcing rules for registered broker-dealers

Article

Eversheds Sutherland (US) LLP | USA | 13 Mar 2019

New York City Tax Tribunal finds that ownership of a flow-through interest can create nexus.

The New York City Tax Tribunal held that an out-of-state corporate taxpayer, with an indirect interest in a limited liability company investment fund

Article

Eversheds Sutherland (US) LLP | USA | 12 Dec 2018

SEC fines BDC investment adviser for misallocation of expenses and valuation failures

On December 3, 2018, the Securities and Exchange Commission (the SEC) entered an order (the Order) to settle charges arising out of an enforcement

Article

Eversheds Sutherland (US) LLP | USA | 5 Dec 2018

Federal judge finds in favor of defendants Donald Wilson and DRW Investments, LLC in market manipulation case brought by the CFTC

On November 30, 2018, nearly two years after the trial concluded, the US District Court for the Southern District of New York found in favor of

Article

Eversheds Sutherland (US) LLP | USA | 28 Apr 2015

Louisiana court rejects imposition of franchise tax based on ownership of partnership interest

The Louisiana Court of Appeal reversed and remanded Bridges v. Polychim USA, Inc., No. 581,759 (La. Jud. Dist. Ct. Jan. 2, 2014) (unpublished), a

Article

Eversheds Sutherland (US) LLP | USA | 16 Dec 2014

Indiana allows limited liability company to utilize former members' NOLs

The Indiana Department of Revenue ruled that a limited liability corporation (LLC) that elected to be taxed as a corporation was entitled to use net

Article

Eversheds Sutherland (US) LLP | USA | 26 Nov 2014

You're gonna have to do more than that: passive investment in California limited liability company insufficient to meet statutory nexus threshold

A California Superior Court held that passive membership in a limited liability company (LLC) is insufficient to meet California's statutory "doing

Article

Eversheds Sutherland (US) LLP | USA | 13 Aug 2014

California's "doing business" standard requires neither any "doing" nor any "business" in California

The California Franchise Tax Board (FTB) issued a legal ruling determining that it will attribute the business activities of a multiple-member

Article

Eversheds Sutherland (US) LLP | USA | 21 May 2014

Louisiana Supreme Court: Department of Revenue cannot ignore SMLLC's separate existence

The Louisiana Supreme Court rejected the Louisiana Department of Revenue's attempt to look through a foreign single member limited liability company

Article

Eversheds Sutherland (US) LLP | USA | 7 Feb 2014

Legal alert: M&A Brokers exempt from SEC broker-dealer registration requirements

On January 31, 2014, the U.S. Securities and Exchange Commission’s (SEC) Division of Trading and Markets issued a No-Action Letter (Letter)1 that

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