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Minnesota Supreme Court Rejects Delaware Test for Direct Versus Derivative Action
  • Stinson Leonard Street LLP
  • USA
  • August 16 2017

In a case arising out of the inversion transaction where Medtronic merged with Coviden, the Minnesota Supreme Court spoke on the proper test of

Tax Talk - Volume 10, No. 2 August 2017
  • Morrison & Foerster LLP
  • European Union, United Kingdom, USA
  • August 11 2017

With the failure of health care legislation to “repeal and replace” the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform

Talking Tax - Issue 89
  • Hall & Wilcox
  • Australia, USA
  • August 11 2017

On 3 August 2017, the Federal Court of Australia (FCA) in Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation 2017 FCA 875

Proposed “Border Tax” Poses Potential Consequences for Retailers
  • Kane Russell Coleman Logan PC
  • USA
  • August 10 2017

Anyone familiar with the retail industry is aware that 2017 has been a year of myriad challenges and increasing store closings. This trend is not

New Partnership Audit Regime Set to Take Effect in 2018, Proactive Planning Recommended
  • Katten Muchin Rosenman LLP
  • USA
  • August 7 2017

On November 2, 2015, Congress passed the new centralized partnership audit regime as part of the Bipartisan Budget Act of 2015 (BBA) which

Section 338(h)(10) Election - S Corporation Stock Sale Treated as Asset Sale
  • Dickinson Wright
  • USA
  • August 7 2017

Generally, a buyer in a stock sale does not obtain a step-up (or down) in the basis of the acquired corporation’s assets, unlike in an

This Week in Washington for August 7, 2017
  • Paul Hastings LLP
  • USA
  • August 7 2017

Republicans are expected to move on to tax reform after recess having failed to pass Obamacare repeal legislation. The White House’s Hill liaison has

A New Trend in the Market: Sales and Use Tax Obligations Imposed on Marketplace Operators
  • Baker McKenzie
  • USA
  • August 3 2017

State efforts to undermine or challenge the Quill Corp. v. North Dakota, 504 U.S. 298 (1992) physical presence standard escalated this summer with the

Municipalities Experiencing Growing Pains with GASB 77
  • Vorys Sater Seymour and Pease LLP
  • USA
  • August 2 2017

The Governmental Accounting Standards Board (GASB) made waves in the economic development community in 2015 when it issued Statement No. 77 (GASB 77

Implications of Federal Partnership Audit Rules for State and Local Taxation
  • McDermott Will & Emery
  • USA
  • August 1 2017

The new federal partnership income tax audit rules, scheduled to take effect on January 1, 2018, will have significant implications for the state and