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

Clear all

Refine your search

Tags

Author

4,015 results found

Article

Eversheds Sutherland (US) LLP | USA | 17 Jul 2019

Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says

On June 28, the New Jersey Tax Court held that the State’s alternative minimum tax (known as the “Alternative Minimum Assessment,” or AMA) - which

Article

Eversheds Sutherland (US) LLP | USA | 17 Jul 2019

New SEC interpretation impacts timberland investment advisors

On June 5, 2019, the US Securities and Exchange Commission adopted a comprehensive package of rulemakings and interpretations governing the standard

Article

Eversheds Sutherland (US) LLP | USA | 17 Jul 2019

Here’s looking at you, FINRAThe possible implications of “extraordinary cooperation” and Regulatory Notice 19-23 on FINRA enforcement settlements

In October 2005, we wrote an article titled “Cooperation, Only More So: What it Takes to Receive Credit for Cooperating with NASD.”1 The title came

Article

Eversheds Sutherland (US) LLP | USA | 16 Jul 2019

Defense Bill Could Benefit Electric Cooperatives

The House and Senate recently passed two different versions of a defense bill, both of which contain potential benefits for electric cooperatives

Article

Eversheds Sutherland (US) LLP | USA | 16 Jul 2019

Here’s looking at you, FINRAthe possible implications of “extraordinary cooperation” and Regulatory Notice 19-23 on self-reporting under Rule 4530

In October 2005, we wrote an article titled “Cooperation, Only More So: What It Takes to Receive Credit for Cooperating with NASD.”1 The title came

Article

Eversheds Sutherland (US) LLP | USA | 15 Jul 2019

Where there’s smoke there’s fire? IRS simplifies income deferral rules with issuance of final regulations to repeal Treas. Reg. 1.451-5

On July 11, 2019, the Internal Revenue Service (Service) and Department of Treasury (Treasury) issued final regulations to remove Treas. Reg. §

Article

Eversheds Sutherland (US) LLP | USA | 15 Jul 2019

How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits

States have enacted new marketplace facilitator laws designed to impose sales tax obligations on marketplace facilitators related to sales made by

Article

Eversheds Sutherland (US) LLP | USA | 15 Jul 2019

Long-awaited passive foreign investment company proposed regulations - focus on insurance

On July 11, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued comprehensive proposed regulations on

Article

Eversheds Sutherland (US) LLP | USA | 15 Jul 2019

What Can You Rely On? New York Upholds Retroactive Application Of Amended Statute

The New York Division of Tax Appeals (DTA) held that the retroactive application of an amended statute did not violate a non-resident individual’s

Article

Eversheds Sutherland (US) LLP | USA | 12 Jul 2019

Regulation Best Interest - Implementation Considerations

On June 5, the US Securities and Exchange Commission (SEC) adopted Regulation Best Interest (Reg. BI), a new rule establishing a "best interest"

Previous page 1 2 3 ...