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Document(s) published by this organization: 366


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HTMLFollower Notices and Accelerated Payments
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The UK Finance Act 2014, enacted in July 2014, contains new legislation to deal with cases of purported tax avoidance, which marks a radical departure from previous policy in this area.

 

HTMLProposed Bankruptcy Rule and Official Form Changes
Mark G. Douglas; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on September/October 2014
The Judicial Conference Advisory Committees on Appellate, Bankruptcy, Civil, and Criminal Rules have proposed amendments to their respective rules and forms and have requested that the proposals be circulated to the bench, bar, and public for comment. The public comment period closes on Tuesday,...

 

HTMLLuxembourg-France Tax Treaty: Amendment Signed on September 5, 2014
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On September 5, 2014, French Minister of Finance Michel Sapin and Luxembourgian Minister of Finance Pierre Gramegna signed an amendment to the France-Luxembourg Tax Treaty (1958) (the "Tax Treaty"), as amended by the 1970 exchange of letters and by the 1970, 2006, and 2009 protocols.

 

HTMLQuestioning the Executoriness of Trademark Licenses in Integrated Agreements
Mark G. Douglas, Laura L. Swanson; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on September/October 2014
Protections added to the Bankruptcy Code in 1988 that give some intellectual property (“IP”) licensees the right to continued use of licensed property notwithstanding rejection of the underlying license agreement do not expressly apply to trademark licenses. As a consequence, a...

 

HTMLTax Rules Included in the Mexican Energy Reform
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On August 6, 2014, the Mexican Congress approved some of the secondary legislation related to the so-called Mexican Energy Reform. The approved laws were published in the Mexican Official Gazette on August 11, 2014. Among the approved secondary legislation is the Hydrocarbons Revenues Law, which...

 

HTMLNo Corporate Income Tax on an Undervaluation of Shares Acquired by Belgian Holding Company
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Following a very long and winding road in several courts, it has finally been confirmed that Belgium cannot impose corporate tax on any undervaluation of or underpayment for shares acquired by a Belgian corporate taxpayer. Thus, when a Belgian corporation buys shares at a price below fair market...

 

HTML"Protectionist" French Excise Tax on Certain Types of Beer Complies with EU Law
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On September 13, 2014, it was reported by the trade press that the European Commission had found that the increase by 160 percent of French excise tax on certain types of high-alcohol-content and luxury beers that was introduced on January 1, 2013 did not fall afoul of the free-market principles of...

 

HTMLThree New Tax Treaties Signed by Mexico Will Be Applicable from January 1, 2015
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
During 2014, three new tax treaties signed by Mexico with Peru, the United Arab Emirates, and Malta have been published in the Mexican Official Gazette. According to the tax treaties, their benefits will be applicable from January 1, 2015, bringing Mexico's tax treaty network to 59. Treaties with...

 

HTMLSupreme Court Denies Cert in Herb Reed: Circuits to Remain Out of Tune as to Presumption of Irreparable Harm
John G. Froemming, Angela R. Gott, Candice M. Reder, Meredith M. Wilkes; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The United States Supreme Court denied certiorari on October 6, 2014, in Herb Reed Enterprises, LLC v. Florida Entertainment Management, Inc., leaving trademark litigants uncertain as to whether to apply the traditional presumption of irreparable harm at the preliminary injunction stage.

 

HTMLOIG Seeks Comment on Recently Published Proposed Rule Expanding Anti-Kickback Safe Harbors
Lynsey Morris Barron, Richard H. Deane, Gerald M. Griffith, Rebekah N. Plowman, Stephen G. Sozio; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The federal Anti-Kickback Statute ("AKS") criminalizes the solicitation or payment of remuneration in order to induce business that is reimbursable under the Medicare and/or Medicaid programs, such as kickbacks, bribes, and certain rebates. The U.S. Department of Health and Human Services...

 


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