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17 Dec 2017, 8:34 am by Colby Pastre
This is akin to the double tax imposed on dividends or retained earnings of C corporations (where, in addition to the corporate tax, the shareholders are taxed when the dividends are paid, or taxed later as retained earnings raise share prices and the shareholders take the resulting capital gains). [read post]
14 Dec 2017, 3:05 pm by Badrinath Srinivasan
 Costs in proceedings under Part II of the ACA – A provision akin to section 31A pertaining to imposition of costs in connection with court proceedings under Part II of the ACA should be incorporated. [read post]
4 Dec 2017, 3:00 am by Jeff Welty
Defense counsel sought a pretrial determination of whether the defendant was not guilty by reason of insanity, pursuant to G.S. 15A-959(c), which provides: Upon motion of the defendant and with the consent of the State the court may conduct a hearing prior to the trial with regard to the defense of insanity at the time of the offense. [read post]
24 Nov 2017, 9:00 pm by Roy Costa, RS, MS (MBA)
The level of scrutiny applied to the importer approval process is based on a risk assessment of any given supplier’s performance and the historical risk of the commodity, akin to a Hazard Analysis in a Hazard Analysis Critical Control Point (HACCP) plan. [read post]
16 Nov 2017, 1:11 pm by Kenneth Vercammen Esq. Edison
A conviction of a violation of a law of a substantially similar nature in another jurisdiction, regardless of whether that jurisdiction is a signatory to the Interstate Driver License Compact pursuant to P.L. 1966, c. 73 (C.39:5D-1 et seq.), shall constitute a prior conviction under this subsection unless the defendant can demonstrate by clear and convincing evidence that the conviction in the other jurisdiction was based exclusively upon a violation of a proscribed blood alcohol… [read post]
24 Oct 2017, 10:58 am by Colby Pastre
Key Findings Early analysis of the distribution of the corporate income tax relied on theoretical models and thought experiments. [read post]
2 Oct 2017, 1:11 pm by emagraken
The application was brought on the basis that the allegations were prejudicial, scandalous or an abuse of process, a rule akin to our R. [read post]
28 Sep 2017, 1:21 am
The Defendants argued that a PDF can never be a database "on the basis that it is akin to a photograph of a database, rather than the database itself. [read post]
15 Sep 2017, 5:45 am by Kenneth Vercammen Esq. Edison
For someone to be charged under subsection d, the actor must first engage in conduct prohibited by subsections a, b or c. [read post]
5 Sep 2017, 11:46 pm by Tessa Shepperson
Lack of understanding with the executive, he said, is illustrated by ‘the characterisation of the courts as being service providers akin to a utility like water supply, of litigants exercising their constitutional right of access to the courts to vindicate their rights, to being consumers who, like any other consumer, must pay for the service they receive. [read post]
29 Aug 2017, 1:10 am by Jani Ihalainen
Ultimately the Court concluded that the Interim Tariff would be mandatory and that CCLA would be entitled to the recovery of the royalties and other associated costs.The Court then moved onto the consideration of whether the use by York University would fall under fair dealing.The basis for fair dealing in Canada is CCH Canadian Ltd v Law Society of Upper Canada (discussed more here), which sets out, much akin to fair use in the US, the criteria for fair dealing to be established. [read post]