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22 Jan 2024, 9:00 am
Plaintiff had alleged that Advanced Lighting should be treated as the alter ego of its subsidiary, Venture Lighting, because: (1) Venture Lighting is a wholly owned subsidiary of Advanced Lighting; (2) Venture Lighting and Advanced Lighting have common ownership; (3) Advanced Lighting sets sales and earning goals for Venture Lighting; (4) Advanced Lighting consolidates financial statements and submits a single tax return for itself and its subsidiaries; and (5) Advanced Lighting… [read post]
3 Nov 2021, 5:00 pm
What does “100 or more employees” mean? [read post]
28 Nov 2012, 9:20 pm
To qualify for special tax treatment, transacting parties must file records with their in-charge tax authorities as part of the annual corporate income tax return submission. (1) Special Tax Treatments under Notice 59 • Corporate restructuring transactions that qualify for special tax treatment can be carried out without being subject to any capital gain tax. [read post]
9 Mar 2015, 4:30 am
Corporations exploiting this system of free and ultra-cheap labor have every incentive to make sure nothing changes, and that our rates of imprisonment keep going up. [read post]
27 Aug 2014, 9:00 am
The fix for this is not too complicated, but does take a little planning. [read post]
28 Jan 2019, 8:18 pm
The record includes stipulations of fact made in the Pre-trial Stipulation and Order ("PTO"), over 100 trial exhibits, and testimony from one fact witness: John Schnatter. [read post]
16 Oct 2014, 4:19 am
In recent years, the percentage of deals attracting at least one lawsuit has approached 100%. [read post]
29 Nov 2006, 1:05 pm
However, with the December 1 effective date for the new rules looming, the Applied Discovery survey found that many corporations face uncertainty and exposure. [read post]
15 Jun 2009, 8:36 am
The true names and capacities, whether individual, corporate, associate or otherwise, of Defendants sued herein as DOES 1 through 100, inclusive, are currently unknown to PLAINTIFFS, who therefore sue said Defendants by such fictitious names. [read post]
23 Oct 2009, 9:53 am
"But the Officer and Director Defendants never disclosed to (Corporate America) that their $100-$150 million estimate of write downs for 2008 was dependent upon a government bailout," Corporate America alleges. [read post]
21 Mar 2019, 6:00 am
The budget does not include any personal or corporate tax rate changes; however, the budget does include measures of interest to employers and payroll (some paraphrase included): 1. [read post]
21 Feb 2012, 4:53 pm
(1) Can corporations, or their executives, be sued for human rights violations? [read post]
9 Jan 2019, 1:41 am
With respect to Article 100(a) EPC, it was argued, inter alia, that the subject-matter of claim 1 of the granted patent lacked novelty with respect to D1 or D2 and that the subject-matter of claim 1 lacked an inventive step with respect to D1 alone or the combination of D1 and D2.VII. [read post]
5 Aug 2015, 7:43 am
The commission first claimed that the plaintiffs were not aggrieved because Handsome was not the legal owner of the property on May 5, 2011, when the extension was approved, and the Cascellas, despite their status as corporate officers who derived income from the corporate entity, were not specially and injuriously affected by the commission’s action. [read post]
4 Apr 2024, 10:58 am
” The California Office of Tax Appeals (OTA), in a decision marked “not precedential” in the Matter of the Appeal of Microsoft Corporation & Subsidiaries, held 100 percent of repatriated dividends under the Tax Cuts and Jobs Act (TCJA) must be included in the taxpayer’s sales factor denominator. [read post]
15 Aug 2013, 12:47 pm
Now, on to the discussion at hand.. 1. [read post]
10 Apr 2019, 6:09 am
Here is what we know so far on how the regulators intend to proceed: 1. [read post]
20 Dec 2010, 7:00 am
[T]he stock must be acquired by the taxpayer in exchange for money or other property (not including stock) or as compensation for services provided to the corporation (this was the rule historically under section 1202 but please confirm with a good CPA or tax lawyer to make sure this carries forward during the 100% exclusion window - I think it does but am not 100% sure - to be safe, pay cash). [read post]
13 Jan 2020, 9:54 am
To avoid the backlog, an expedited choice of filing is available (Priority 4 (24 hour), Priority 3 (same-day), Priority 2 (2-hour), and Priority 1 (1-hour)) and pay the additional expedite fees from $100 to $1,500. [read post]
7 Mar 2018, 4:09 pm
Carter and Murdock are officers of a Delaware corporation. [read post]