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26 Jun 2011, 11:27 am
The Legal Representative of Succession Paul de Maroussem v The Director-General, Mauritius Revenue Authority, heard 8 June 2011. [read post]
12 Dec 2014, 9:31 am
It is therefore incumbent on entrepreneurs like yourself to better understand in general how patents and IP can be leveraged to create (or not) business value. [read post]
5 Aug 2020, 1:52 pm
General rule Under the general rule, the issuing corporation must incur the CEE to be renounced in favour of the FTS investors within a 24-month period from the date on which the flow-through share subscription agreement is entered into. [read post]
11 Jun 2019, 6:52 am
A House proposal would have instead required that when a foreign affiliate (a controlled foreign corporation, or CFC) generated GILTI for a U.S. shareholder company, that foreign company would be taxed as if it were a domestic corporation. [read post]
8 Dec 2022, 3:16 pm
The following types of contractors would not be required to inventory Scope 1, 2, or 3 emissions or submit annual climate disclosures or develop science-based targets: Alaska Native Corporations, Community Development Corporations, Indian tribes, Native Hawaiian Organizations, Tribally owned concerns, higher education institutions, nonprofit research entities, state or local governments, and entities that derive 80 percent or more of their annual revenue from Federal… [read post]
29 Nov 2022, 2:20 pm
The following types of contractors would not be required to inventory Scope 1, 2, or 3 emissions or submit annual climate disclosures or develop science-based targets: Alaska Native Corporations, Community Development Corporations, Indian tribes, Native Hawaiian Organizations, Tribally owned concerns, higher education institutions, nonprofit research entities, state or local governments, and entities that derive 80 percent or more of their annual revenue from Federal… [read post]
15 Sep 2015, 5:13 am
As a general rule, a trust is not a legal entity and lacks the ability to sue or be sued. [read post]
17 Nov 2008, 2:17 pm
OEMs (original equipment manufacturers like General Motors, Ford and Chrysler) have filed. [read post]
5 Jun 2011, 9:16 pm
Adelphia’s run of more than 50 years officially ended in 2006 when the remainder of its revenue-generating assets were purchased by Comcast and Time Warner. [read post]
22 Oct 2020, 2:10 pm
But taxes are something within the control of policymakers, and even within a given revenue target, there are better and worse ways to raise that revenue. [read post]
8 Jul 2010, 7:22 am
(Review of Ian Bremmer, The End of the Free Market: Who Wins the War Between States and Corporations? [read post]
8 Jan 2021, 3:07 pm
The S corporation has one shareholder who has a stock basis of $0. [read post]
10 Dec 2009, 6:09 am
Editor's Note: James Morphy is a partner at Sullivan & Cromwell LLP specializing in mergers & acquisitions and corporate governance. [read post]
25 Jul 2024, 12:29 pm
” Read, 2023 Annual Report of the Internal Revenue Service Criminal Investigation Division, U.S. [read post]
17 Feb 2012, 3:01 am
"It makes our big corporations uncompetitive", they whine. [read post]
14 Apr 2008, 2:30 pm
CFR §1.61-8(c) states, "As a general rule, if a lessee pays any of the expenses of his lessor such payments are additional rental income of the lessor... [read post]
17 Apr 2024, 1:05 am
Since the outbreak of COVID-19, the company has generated a significant amount of its revenue from COVID-19-related testing. [read post]
2 Oct 2017, 3:30 pm
Not only will we use our model to produce revenue estimates and distributional analyses of federal policy proposals, our researchers will generate and publish qualitative analyses and other research under the ITEP name. [read post]
7 Jun 2022, 2:31 pm
“Investors are entitled to rely on financial statements that are free of accounting improprieties, and when an issuer and its executives and employees engage in accounting gimmicks, we will use every available tool, including significant corporate penalties and individual accountability, to address such misconduct,” said Gurbir S. [read post]
11 Sep 2023, 8:02 am
A majority of the panel (Judge Fletcher and Judge Wallace) found that the expert report was credible and could be relied upon, even though it did not reference any internal corporate data or witness statements. [read post]