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Document(s) published by this organization: 359


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HTMLSDLT and Property Investment Funds
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The UK government has announced that it will be looking at whether any changes are needed to current stamp duty land tax ("SDLT") rules to cater for two specific forms of collective investment scheme designed for investors in the UK market.

 

HTMLParent-Subsidiary Directive
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
The Explanatory Memorandum to the Draft Law amending nonresident income tax points out that the main reason for the tax reform is to adapt it, to a greater extent, to the European Union regulatory framework. The draft law includes an anti-abuse clause, similar to the one currently in force, which...

 

HTMLRecharged Costs and Expenses of Stock Option Plans Not Tax Deductible for the Belgian Employer
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance. The tribunal had found that costs and expenses in connection with an international stock option plan recharged by a South African parent company to its Belgian...

 

HTMLU.S. Causes of Action and Attorney Retainer Fund Sufficient Assets for Chapter 15 Recognition
Mark G. Douglas, Pedro A. Jiménez; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on September/October 2014
In December 2013, the U.S. Court of Appeals for the Second Circuit held as a matter of first impression in Drawbridge Special Opportunities Fund LP v. Barnet (In re Barnet), 737 F.3d 238 (2d Cir. 2013), that section 109(a) of the Bankruptcy Code, which requires a debtor "under this title"...

 

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...

 

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.

 

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.

 

HTMLTokyo District Court Allows Tax Saving from Share Repurchase
Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company ("Japan HoldCo").

 

HTMLArbitration for One is Not Arbitration for All: Sixth Circuit Allows Lawsuit Against Indirect Parties Following Consolidated Arbitration
Scott W. Cowan, Taylor L. Freeman, Kent W. Lindsay, Andrew D. Ness, Stephen V. O'Neal; Jones Day;
Legal Alert/Article
October 16, 2014, previously published on October 2014
Recently, the U.S. Court of Appeals for the Sixth Circuit allowed a subcontractor's lawsuit against design professionals to proceed even though all parties had previously participated in a consolidated arbitration proceeding over the same issues. W.J. O'Neil Co. v. Shepley, Bulfinch, Richardson...

 


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