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Document(s) published by this organization: 415


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HTMLTrademark Licensees Beware: The Hypothetical Test Lives On in the Third Circuit
Mark G. Douglas, Christopher M. Healey; Jones Day;
Legal Alert/Article
June 10, 2015, previously published on May/June 2015
Trademark licensees that file for bankruptcy protection face uncertainty concerning their ability to continue using trademarks that are crucial to their businesses. Some of this stems from an unsettled issue in the courts as to whether a licensee can assume a trademark license without the...

 

HTMLCredit Bidding Alert: Fifth Circuit Rules That Inaction Results in Waiver of Right to Credit Bid
Mark G. Douglas, Charles M. Oellermann; Jones Day;
Legal Alert/Article
June 10, 2015, previously published on May/June 2015
Even after the U.S. Supreme Court in RadLAX Gateway Hotel, LLC v. Amalgamated Bank, 132 S. Ct. 2065 (2012), pronounced in no uncertain terms that a secured creditor must be given the right to “credit bid” its claim in a bankruptcy sale of its collateral, the controversy over...

 

HTMLScope of the Former 40 Percent Tax Basis Relief on Dividends
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
Under the relevant French tax rules in force until 2012, individual shareholders domiciled for tax purposes in France could benefit from a 40 percent tax basis relief on the amount of dividends subject to the progressive tax scale of French personal income tax (up to 45 percent), unless they had...

 

HTMLDigital Health Law Update, Vol. I, Issue 3
Stephen E. Gillette, Alexis Slagle Gilroy, Kevin D. Lyles, Cristiana Spontoni, Soleil E. Teubner; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
On May 19, 2015, Alabama and Minnesota became the seventh and eighth states, respectively, to enact the Interstate Medical Licensure Compact, joining Idaho, Montana, Utah, South Dakota, Wyoming, and West Virginia. Adoption by the seventh state means the Compact is now effective for the adopting...

 

HTMLExceptional Depreciation of Industrial Assets 
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
The French Government introduced as part of its bill for growth and activity (Projet de loi pour la croissance et l'activité, or Projet de loi Macron, Macron Draft Law) a new measure aiming at boosting industrial investment in France: an exceptional additional 40 percent depreciation of...

 

HTMLTreatment of Foreign Nonprofit Organizations 
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
As discussed in previous French Tax Updates (see June 2014 and February 2015), the treatment of French source dividends paid to foreign nonprofit organizations (NPOs) raises the issue of comparability of NPOs with French nonprofit organizations. The practical impact of the analysis is that, in 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...

 

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...

 

HTMLDebt-Push-Down Challenged Under Abuse Of Law Theory
Nicolas Andre, Siamak Mostafavi, Alexios Theologitis; Jones Day;
Legal Alert/Article
June 8, 2015, previously published on June 2015
In a decision issued few weeks ago (CAA Versailles, April 14, 2015, SAS Ingram Micro), the Versailles Administrative Court of Appeals (CAA) took position on a debt-push-down financing which has been challenged by the French tax authorities, as from 2008, under the abuse of law theory (abus de...

 


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