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511 results found

Article

Schoenherr | Czech Republic | 7 Mar 2011

A surprising decision to prohibit profit distribution based on audited financial statements older than six months

An apparently straightforward situation has ended in a conclusion that has disturbed the Czech legal practice.

Article

Reed Smith LLP | USA | 15 Jun 2010

South Carolina courts tackle UDITPA Section 18 issues in Media General and Carmax

The South Carolina courts have recently issued two important decisions interpreting the South Carolina Department of Revenue's ("Department") alternative apportionment authority under South Carolina's version of UDITPA section 18 S.C. Code 12-6-2320.

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