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Document(s) published by this organization: 411


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HTMLRetroactivity of the Limitation on the Deductibility of Capital Losses
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
On May 7, 2015, the Conseil d'Etat requested from the Conseil constitutionnel, on behalf of a French bank, a QPC on the conformity to the French Constitution of Article 18 of the Amending Finance Law for 2012 dated August 16, 2012 (Finance Law for 2012), which introduced a limitation on the...

 

HTMLCorporate Tax Treatment of Loans Between A French Head Office and A Non-French Branch
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
A French bank, acting from its head office, had advanced loans to various branches located in China, Philippines, India, Singapore, and Thailand. In certain cases, the interest paid on the loans was subject to WHT in the source country, and the head office took the position that it was entitled to...

 

HTMLSupreme Court Affirms Narrow Scope of Wartime Suspension of Limitations Act, Interprets False Claims Act "First to File" Rule
Peter F. Garvin, J. Andrew Jackson, Fernand A. Lavallee, Grant H. Willis, Donald G. Yeargin; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
In a unanimous decision issued on May 26, 2015, the United States Supreme Court closed the window that several lower courts had opened for bringing False Claims Act ("FCA") actions, finding that the Wartime Suspension Limitations Act ("WSLA"), 18 U.S.C. §3287, applies only...

 

HTMLExit Tax on Eligible Assets that Become Subject to the French Reit-Like Regime
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
Companies that have elected for the specific REIT-like tax regime set forth under Articles 208 C et seq of the French tax code (Société d'Investissements Immobiliers Cotée, SIIC) are exempt from corporate income tax on (i) rental income (realized either directly or through tax...

 

HTMLRecent Requests For Priority Preliminary Rulings
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
An application for a priority preliminary ruling on the issue of constitutionality (Question prioritaire de constitutionnalité, QPC) is the right of any person who is involved in legal proceedings before a court to argue that a statutory provision infringes rights and freedoms guaranteed by...

 

HTMLU.S. Treasury Department Releases Proposed Model Treaty Provisions
Lodewijk P.W. Berger, Patrick J. Browne, Joseph A. Goldman, Karl L. Kellar, Raymond J. Wiacek; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
On May 20, 2015, the U.S. Treasury Department released for public comment draft updates to the U.S. model income tax convention and its accompanying Technical Explanation (collectively, the "Model Treaty"), which was last updated in 2006. The Model Treaty is the template that Treasury...

 

HTMLCongress Amends Gainsharing Civil Monetary Penalties and Commissions Further Study of Gainsharing Arrangements
Thomas E. Dutton, David W. Grauer, Gerald M. Griffith, John M. Kirsner; Jones Day;
Legal Alert/Article
June 2, 2015, previously published on May 2015
On April 16, 2015, President Obama signed into law the Medicare Access and CHIP Reauthorization Act of 2015 ("MACRA"). Most prominently, MACRA repealed the Sustainable Growth Rate formula, creating a permanent solution to threatened reductions in Medicare reimbursement rates for...

 

HTMLInstitutional Investors and Common Questions for Shareholder Class Actions in Australia
John Emmerig, Michael Legg; Jones Day;
Legal Alert/Article
June 2, 2015, previously published on May 2015
Earglow Pty Ltd, as trustees for Boorne Super Fund Account and the Boorne Holdings Family Trust, commenced a class action in the Federal Court of Australia against Newcrest Mining Ltd.

 

HTMLSupreme Court Says Good-Faith Belief in Patent Invalidity No Defense to a Charge of Inducing Infringement
Gregory A. Castanias, Calvin P. Griffith, Tharan Gregory Lanier, John J. Normile, David L. Witcoff; Jones Day;
Legal Alert/Article
June 2, 2015, previously published on May 2015
Four years ago, in Global-Tech Appliances v. SEB S.A., 563 U.S. &under;&under;&under; (2011), the U.S. Supreme Court held that in order to prove that a defendant in a patent case had induced another person or entity's infringement, it is necessary for the plaintiff to prove that the alleged inducer...

 

HTMLA New Foreign Investment Regime Is Arising: Comments on the Draft PRC Foreign Investment Law
Patrick H. Hu, H. John Kao, Ian M. Liao, Peilin Liu, Jessie Chenghui Tang; Jones Day;
Legal Alert/Article
June 1, 2015, previously published on May 2015
On January 19, 2015, the PRC Ministry of Commerce ("MOFCOM") issued the draft PRC Foreign Investment Law (the "Draft Law") for public comments. The Draft Law, if and when enacted, would repeal and replace the three existing laws on foreign investment: (i) the Chinese-Foreign...

 


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