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However, given that the Preamble directly targets treaty-shopping arrangements, it is unclear what the impact of Alta Energy will have on the application of MLI-modified tax treaties go forward. [1] 2018 TCC 152 [2] Article 13(4) of the Luxembourg Treaty. [3] Taking the Minister’s view, drilling or extraction activities would actually have to occur on the property covered by that specific resource license. [4] Alta Energy, at para 68. [5] The general anti-avoidance provision of the… [read post]
5 Nov 2018, 3:21 am by Peter Mahler
In Sobol v Les Pieds Nickels, Inc., the Appellate Division, First Department, affirmed the lower court’s denial of the respondent shareholder’s request for permission to file an untimely election made eight years after the dissolution proceeding’s commencement. [read post]
31 Oct 2018, 11:21 am by John Elwood
(relisted after the October 26 conference)   AT&T, Inc v. [read post]
24 Oct 2018, 4:33 pm by Kevin LaCroix
  Given the SEC’s expertise, wherewithal, creativity and specialized resources to prosecute any kind of securities fraud, the SEC, not surprisingly, led the charge. [read post]
The cases, listed newest to oldest, and the Court’s summaries are as follows: Union of Medical Marijuana Patients, Inc. v. [read post]
4 Sep 2018, 3:35 pm by Kevin LaCroix
Supreme Court issued its unanimous decision in Cyan, Inc. v. [read post]
31 Aug 2018, 1:52 pm by Richard Hunt
Holiday Stationstores, Inc., 2018 WL 3946372 (8th Cir. [read post]
31 Jul 2018, 10:40 am by Kevin Kaufman
Finally, capital stock taxes penalize investment and expansion. [read post]
The cases, listed newest to oldest, and the Court’s summaries are as follows: Union of Medical Marijuana Patients, Inc. v. [read post]
21 Jun 2018, 9:30 pm by Bobby Chen
Supreme Court ruling in Texas Dept. of Housing and Community Affairs v. [read post]
7 May 2018, 3:52 am by INFORRM
The SEC has published a statement on the exposure of public sector companies to cyber security risks and imposed a $35m penalty to investment company Altaba Inc. [read post]
1 May 2018, 10:24 am by Eric Goldman
 The court says keyword advertising constitutes a use in commerce, citing Rescuecom v. [read post]
23 Apr 2018, 1:20 am by Kevin LaCroix
Supreme Court issued its unanimous decision in Cyan, Inc. v. [read post]