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2 Feb 2018, 7:44 am
Pablo de Greiff (Colombia; since 1 May 2012; on Special Rapporteurs, see Fact Sheet N° 27: Seventeen Frequently Asked Questions about United Nations Special Rapporteurs). [read post]
29 Jan 2018, 10:53 am by Amy Tranckino
Observation: Under prior law, partnerships with non-profit general partners were often required to provide for “qualified allocations,” limit annual fees to fixed amounts, or admit a wholly owned subsidiary of the non-profit as the general partner and make a Code 168(h)(6)(F) election unless investors were willing to accept 40-year depreciation. [read post]
18 Jan 2018, 8:47 am
The SOE does not easily fit within the classical division of obligation, expressed in political and legal theory, between public and private entities, or into those entities’ respective relationships to law.[3] States have a duty that is undertaken through law;[4] enterprises have a responsibility that is embedded in their governance.[5] These fundamental divisions form part of the current international efforts to institutionalize human rights related norms on and… [read post]
10 Jan 2018, 3:28 am by Carl Christensen
A non-corporate partner is allowed a deduction for up to 20% of its distributive share of a pass-through entity’s qualifying business income. [read post]
4 Jan 2018, 8:51 am by Yosie Saint-Cyr
The BC Liquor Distribution Branch (LDB) will be the wholesale distributor of non-medical cannabis in BC. [read post]
12 Dec 2017, 4:36 pm by Kevin LaCroix
Howey Co., which states that a security is an investment contract in which a person 1) invests their money; 2) in a common enterprise; 3) with an expectation of profits; 4) based on the efforts of the promoter or a third party. [read post]
22 Nov 2017, 3:14 am
Kat Eleonora moderated the panel and reported on it for us.Talking about abusive forum shopping by non-practicing entities, Kat friends Bryan Kohm, David Tellekson, Melanie Mayer and Reilly Stoler guided us on how US patent litigation on the move again following In re Cray.Does the doctrine of equivalents apply to novelty? [read post]
19 Nov 2017, 9:10 pm by Marco Rossi
A non-EU resident entity must register for VAT and appoints an Italian VAT representative in order to recover any VAT incurred on the purchase. [read post]
19 Nov 2017, 9:10 pm by Marco Rossi
A non-EU resident entity must register for VAT and appoints an Italian VAT representative in order to recover any VAT incurred on the purchase. [read post]
14 Nov 2017, 3:27 am by Kevin LaCroix
Howey Co., which states that a security is an investment contract in which a person 1) invests their money; 2) in a common enterprise; 3) with an expectation of profi [read post]
The Bill also provides for a new family flexibility credit, which is non-refundable and subject to a phase out. [read post]
25 Oct 2017, 9:15 am by John L. Culhane, Jr.
  Instead, it seems to borrow copiously from principles for the origination, servicing, and collection of small business loans adopted by the Responsible Business Lending Coalition, a network of for-profit and non-profit lenders, brokers and small business advocates. [read post]
24 Oct 2017, 10:58 am by Colby Pastre
These earnings in non-monopoly sectors of the economy are clearly sensitive to tax, and taxes on returns in these sectors fall heavily on labor, and not, as asserted, only on capital. [read post]
19 Oct 2017, 9:33 am by Nancy E. Halpern, D.V.M.
  They actually do the opposite by facilitating the irresponsible, non-purposeful breeding of dogs. [read post]
10 Oct 2017, 5:39 pm by LindaMBeale
   There are other things that aren't so good about the article. 1) Stewart calls the Trump giveaway to the rich "the most ambitious attempt at tax reform in over 40 years. [read post]