Search for: "A, B and C Corporations"
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12 Dec 2023, 9:05 pm
(disclosing for itself and its subsidiaries), (ii) once more by CSRD rules (although this time under presumably simplified Article 40a reporting standards), at the level of its Japanese parent, Sony Group Corporation (disclosing on the behalf of the entire group), and (iii) potentially several more times for any entities that are either (a) registered as securities issuers with the SEC (according to available EDGAR data, these are Sony Group Corporation, Sony Corp. of… [read post]
12 Dec 2023, 5:00 am
Presently, the statute providing that a corporation’s registration to do business in Pennsylvania thereby subjects that corporation to Pennsylvania state court jurisdiction over personal injury lawsuits remains valid but subject to continuing attacks.Test for Proper Venue RevisedJust last month the Pennsylvania Supreme Court continued its penchant for changing the law in a plaintiff-friendly way by revising the test for determining proper venue by rejecting the… [read post]
12 Dec 2023, 12:24 am
The key takeaways are that: 1) Hunter Biden received more than $7 million in income between 2016 and 2020 much of it from Chinese sources; and 2) that the corrupt Ukrainian Burisma Holdings Corporation paid him an annual salary, for a while, of one million dollars a year. [read post]
11 Dec 2023, 9:05 pm
C. [read post]
11 Dec 2023, 1:18 pm
That means a Virginia corporation, LLC, or LP is a Reporting Company under the CTA, but a Virginia general partnership is not. [read post]
7 Dec 2023, 6:00 pm
Conduct of the non-signatory parties could be an indicator of their consent to be bound by the arbitration agreement; c. [read post]
6 Dec 2023, 12:55 am
The Ruby Princess will be remembered by many Australians with disdain as the floating petri dish that kicked off the spread of COVID-19 in Australia. [read post]
5 Dec 2023, 9:05 pm
Indeed, Section 11 is basically a strict liability provision with regard to the corporate issuer. [read post]
5 Dec 2023, 5:34 am
(c) Physical presence of, or personal jurisdiction over, a party or a child is not necessary or sufficient to make a child-custody determination. [read post]
4 Dec 2023, 9:05 pm
Our framework, described below, explains how a) incentives, (b) regulatory competition, (c) available and relative resources, (d) rule-making speed and certainty, and (e) legitimacy all influence the effectiveness of rule-making in the corporate law and governance context. [read post]
4 Dec 2023, 2:49 pm
James B. [read post]
3 Dec 2023, 4:26 am
Choosing a C or S corporation tax election may also help business owners avoid paying self-employment taxes. [read post]
1 Dec 2023, 10:00 am
For example, 501(c)(3) companies, large corporations, dormant companies, banks, investment entities, public utilities, or any entity with government authority are exempt from reporting. [read post]
30 Nov 2023, 9:01 pm
On November 21, 2023, the staff of the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance issued eight new Compliance & Disclosure Interpretations (C&DIs), and revised two previously issued C&DIs, relating to the final pay-versus-performance (PVP) disclosure rules adopted last year. [read post]
30 Nov 2023, 12:45 pm
* * * B. [read post]
29 Nov 2023, 8:25 am
The second is that credit unions are tax-exempt, rather than facing (in the case of C corp banks) the federal income tax rules for C corporations. [read post]
28 Nov 2023, 9:15 pm
At what point does “a limited number” of comparable companies become too big a number for information about Company A to be material to Company B (or C, D, or E)? [read post]
28 Nov 2023, 8:29 am
What changes are needed to the legal architecture concerning corporations such as corporate laws and international investment agreements? [read post]
26 Nov 2023, 9:01 pm
1:15-2:30 PM John C. [read post]
23 Nov 2023, 8:12 am
And, in its latest authoritative rendering, appears in the form of a draft General Assembly Resolution: Promotion of inclusive and effective international tax cooperation at the United Nations A/C.2/78/L.18/Rev.1 (15 November 2023) approved by the UN Second COmmittee at its 78th Session: By that text, titled “Promotion of inclusive and effective international tax cooperation at the United Nations” (document A/C.2/78/L.18/Rev.1), the Assembly would stress that efforts in… [read post]
