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The ACT Borrower’s Guide to the LMA’s Investment Grade Agreements
  • Slaughter and May
  • European Union, OECD, United Kingdom, USA
  • September 1 2017

The Association of Corporate Treasurers (“ACT”) sets the global benchmark for treasury excellence. As the chartered body for treasury, it leads the


Escaping taxes in bankruptcy through S corporations
  • Greenberg Glusker Fields Claman & Machtinger LLP
  • USA
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files


Cancellation of debt income realized by pass-through entities: some basic considerations
  • Seyfarth Shaw LLP
  • USA
  • July 6 2009

As a general rule, a debtor realizes taxable income upon the partial or total cancellation of its debt


Cannabis Industry FAQ
  • Pepper Hamilton LLP
  • USA
  • July 18 2017

Yes. The requirements for registration with the U.S. Copyright Office are that the work is original, creative and fixed in some form of expression


November 2016 International Trade Compliance Update
  • Baker McKenzie
  • USA, Myanmar, OECD, Russia, South Korea, Ukraine, United Kingdom, Canada, Central & South America, Democratic Republic of Congo, European Union, Global, Middle East, Africa, Asia-Pacific
  • November 1 2016

Welcome to the November 2016 edition of Baker & McKenzie's International Trade Compliance Update. Here are some highlights: WTO: Trade policy reviews


Unintended tax consequences for investors in debt obligations
  • Seyfarth Shaw LLP
  • USA
  • June 9 2009

With an increasing emphasis on identifying value in the marketplace, entrepreneurs have focused their efforts on acquiring debt instruments, senior secured and mezzanine, in particular


Delinquent property tax collection: foreclosure may be vulnerable
  • Pepper Hamilton LLP
  • USA
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill


Disregarded Entities and Cancellation of Debt Income: Are They Really Disregarded if They Are in Bankruptcy or Insolvent? Will We See More Guidance on When They Are Disregarded?
  • Pepper Hamilton LLP
  • USA
  • June 30 2016

When the debt owed by a debtor is cancelled or forgiven, the debtor generally has cancellation of indebtedness (COD) income. COD income is generally


Ohio Public Law Update - February 2017
  • Squire Patton Boggs
  • USA
  • February 16 2017

Amended Substitute House Bill No. 233, effective August 5, 2016, authorizes municipal corporations to utilize a new tax increment financing program


The Bitcoin Identity Crisis: Currency or Property?
  • Baker & Hostetler LLP
  • USA
  • February 17 2016

The confusion over Bitcoin grows in the latest lawsuit brought in a California bankruptcy court by Trustee Mark Kasolas against Marc Lowe, a former