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12 Jan 2024, 7:31 am
Constructive realization could potentially be used to justify provisions that look through the business entity if the owners have sufficient ownership and control of the entity, such as in the case of the subpart F rules and, ironically, the MRT, the very provision at issue in this case, which both only apply to shareholders owning at least 10% of the entity. [read post]
11 Jan 2024, 2:58 pm
”[1] And today, a small group of some of the world’s most powerful corporations exercise complete control over that public square. [read post]
3 Jan 2024, 9:01 pm
FCA discretion to modify the rules in exceptional circumstances, e.g., to accommodate the operation of golden shares by sovereign controlled entities. [read post]
2 Jan 2024, 12:59 pm
§ 1337(a)(1)(B)(i). [10] 19 U.S.C. [read post]
2 Jan 2024, 12:56 pm
I hope you can join us for the webinar. 1. [read post]
2 Jan 2024, 2:13 am
Laddaran Management Corporation, Employers Preferred Insurance Company, Defendants, 2023 Cal. [read post]
24 Dec 2023, 12:53 pm
As used in this paragraph, “business” includes, but is not limited to, sole proprietorships, closely held corporations, partnerships, other flow-through business entities, and self-employment. [read post]
21 Dec 2023, 6:46 am
It does not typically have an entity-level tax liability.[1] Many entities offer options to enjoy pass-through taxation; however, how an entity accesses this option varies depending upon the type of business. [read post]
16 Dec 2023, 6:34 am
[10] Id. at 76 [read post]
12 Dec 2023, 9:05 pm
California – California has set a much higher size-threshold than the EU ($1 billion for emissions reporting, and $500,000 for climate-related risks) but does not indicate how it should be calculated. [read post]
11 Dec 2023, 1:18 pm
Nearly two million corporations, limited liability companies (“LLCs”), and other business entities are formed nationwide each year. [read post]
6 Dec 2023, 2:35 am
For example, on 6 October 2017, the Hong Kong Monetary Authority (HKMA), published a revised version of its Supervisory Policy Manual module CG-1 “Corporate Governance of Locally Incorporated Authorized Institutions” (SPM CG-1). [read post]
3 Dec 2023, 7:10 pm
Id. at 10. [read post]
1 Dec 2023, 7:00 am
How does a C Corporation report income and expenses? [read post]
30 Nov 2023, 9:01 pm
Item 402(v)(2)(iv) does not contemplate the use of a broad-based equity index as a peer group for purposes of the pay versus performance disclosure. [read post]
22 Nov 2023, 12:15 am
Develop Engaging Attorney Biographies 10. [read post]
21 Nov 2023, 1:24 am
This obviously does not mean that China is not committed to patent protection. [read post]
20 Nov 2023, 9:01 pm
The request was made by PIFSS to Fairfield — both foreign entities— and the redemption payment was made between them outside of the US with funds that Fairfield Sentry had previously withdrawn from BLMIS. [read post]
20 Nov 2023, 10:19 am
The government alleged that: (1) physicians were bribed with illeg [read post]
14 Nov 2023, 4:53 pm
In McDonald’s, McDonald’s Australia faced allegations that it, and its franchisees, failed to provide approximately 350,000 employees with 10-minute rest breaks. [read post]
