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Alston & Bird LLP | USA | 16 Sep 2011

Economic substance doctrine defense plan

Corporations have become very concerned about “best practices” and “risk management” in the wake of the Enron scandal and enhanced enforcement rules of government agencies and auditing rules of accountants.


Alston & Bird LLP | USA | 1 Aug 2009

Intercompany accounts require maintenance

Corporate groups almost universally designate one member as the "banker" and arrange for all of the group’s cash to be swept into the banker’s account, which is carefully managed by the group’s treasury function.

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