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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

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

Non-US Partner's Gain on Disposition of US Partnership Interest Not Taxable in US
  • Eversheds Sutherland (US) LLP
  • USA
  • July 31 2017

On July 13, 2017, the US Tax Court held that a non-US partner's gain on the disposition of its interest in a partnership that conducted a US trade or

Tax Court Rejects IRS Attempt to Tax Non-U.S. Investor on Sale of Partnership Interest
  • Weil Gotshal & Manges LLP
  • USA
  • July 28 2017

In a recent case, the U.S. Tax Court rejected the IRS's longstanding and controversial position adopted in a 1991 ruling. In the 1991

Food & Beverage Litigation Update - Issue 642
  • Shook Hardy & Bacon LLP
  • European Union, USA
  • July 28 2017

European Commission President Jean-Claude Juncker has reportedly indicated the EU will issue guidelines discouraging

Tax Court Rejects Long-Standing IRS Approach to Taxing Gain and Loss on the Disposition of Partnership Interests
  • Venable LLP
  • USA
  • July 25 2017

On July 13, 2017, the Tax Court, in a reviewed opinion of the court in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T

New Tax Court Decision Opens the Door for Tax Planning for Non-US Investors into US LLCs
  • Cooley LLP
  • USA
  • July 17 2017

On July 13, 2017, the US Tax Court issued a decision1 which may provide non-US investors more flexibility and potentially better tax outcomes with