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23 Jan 2010, 11:16 am
"A bit of background may help here, as the term "tax sparing" is generally known only to international tax cognoscenti. [read post]
8 Mar 2021, 7:04 am
It even applies to “phantom” income from the cancellation of indebtedness, e.g. [read post]
22 Apr 2019, 4:02 pm
The Internal Revenue Manual (IRM) is an official instruction manual for personnel of the Internal Revenue Service (IRS). [read post]
10 Sep 2011, 3:45 am
Nonetheless in Karakó v Hungary there may have been a move away from this position, with some importance attached to internal and external notions (he considered, later, whether reputation is external and privacy is internal). [read post]
8 Jan 2018, 4:53 pm
REV. 1, 87 (2001).Filed under: Alternative Dispute Resolution, International, International Mediation, Mediation, Uncategorized [read post]
24 May 2009, 11:37 pm
See, e.g., Arthur L. [read post]
5 Sep 2017, 4:10 am
Group, 88 NY2d 904, 906 [1996] [internal quotation marks omitted]). [read post]
12 Apr 2016, 7:39 am
What’s the practical impact of the new EU Data Protection Regulation for international companies? [read post]
14 Oct 2011, 6:38 am
’s RSA unit, which cost the company $66 million in Q2); and denial of service-type attacks (e.g., the Visa and MasterCard denial of services attacks that took place last year). [read post]
23 May 2017, 3:44 am
Perhaps this isn’t really a concern, the nature of new hires at the LAS being limited to those who have already internalized the need to be utterly inoffensive in every conceivable way to every person they meet. [read post]
29 Sep 2015, 10:42 am
Shortly after their relationship ended, Amax filed an application to register UVF861 with the PTO for “lighting fixtures, light bulbs, and internal lighting in the nature of lighting tracks and lighting tubes. [read post]
17 Aug 2015, 7:12 am
See e.g., Merck Eprova AG v. [read post]
10 Oct 2013, 1:43 pm
Is the timing of the discipline appropriate (e.g., reasonably proximate to the misconduct and after an investigation)? [read post]
17 Feb 2023, 4:00 am
You need to assimilate and internalize, and this takes time. [read post]
28 Aug 2014, 1:02 pm
This isolation-of-risk strategy may be particularly appropriate where the LLC’s assets (e.g., real property with environmental risks) and/or activities (e.g., adventure camps) have a higher risk profile than the nonprofit’s assets and activities. [read post]
11 Feb 2015, 10:24 am
See, e.g., Lexmark International v. [read post]
3 May 2010, 12:53 pm
For years, people have argued about whether economic sanctions in the international setting do more harm than good (by isolating the targeted regime and thus further radicalizing it) or punish the wrong people. [read post]
13 Nov 2011, 11:36 am
But they need to persuade me why this story should make Romney look worse than the typical presidential candidate who has spent his life in politics and whose job history has consisted mainly of engineering wealth transfers from weak interest groups (e.g., taxpayers) to more powerful ones (e.g., big banks). [read post]
17 Jul 2012, 8:00 am
I have raised doubts in the past about the compatibility of the moratorium (e.g. here and here) and of the political advertising ban (e.g. here, here, here, here, here, here, here, here, here, here and here) with the free speech guarantees in the Constitution (here and here) and the ECHR. [read post]
30 Oct 2013, 12:59 pm
Technical Release 2013-04 provides that for the rules and regulations where the DOL has authority (e.g., Title I of ERISA, and certain provisions of the Internal Revenue Code, COBRA, and HIPAA, among others), the term “spouse” will refer to any individuals who are lawfully married under any state law and the term “marriage” will include a same-sex marriage that is legally recognized as a marriage under any state law. [read post]
