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| 1 | The Hong Kong Companies Ordinance -- A Major Rewrite in the Pipeline Nigel J. Binnersley; Blank Rome; July 25, 2008, previously published on July 2008 The Hong Kong Companies Ordinance is the statutory equivalent to the English Companies Act. The Companies Ordinance was first enacted in 1865 and has been constantly revised and updated in line with the English companies law reforms. |
| 2 | Facts Deemed Uncontested On Summary Judgment as Failed To Follow Local Rules Traci M. Braun; Jenner & Block LLP; July 25, 2008, previously published on May 2008 In Sanchez-Figueroa v. Banco Popular, No. 07-1013, 2008 WL 2168981 (1st Cir. May 27, 2008), the First Circuit held that the district court did not abuse its discretion in treating the moving party's statement of material facts as uncontested because the plaintiff-respondent failed to follow the... |
| 3 | IRS Issues Temporary Rules Shortening the Extended Due Date for Partnership Forms K-1 Gregory J. Nowak; Pepper Hamilton LLP; July 25, 2008, previously published on July 3, 2008 In Treasury Decision 9407 issued June 30, 2008, the Internal Revenue Service shortened the extended due date for partnerships to issue forms K-1 to their members from October 15 to September 15. |
| 4 | U.S. Tax Court Warns Taxpayers to Mind Their Methods - Capital One Financial Corp. v. Commissioner Ellen McElroy, Marc Nickel; Pepper Hamilton LLP; July 25, 2008, previously published on June 2008 On May 22, 2008, the Tax Court granted the IRS's motion for partial summary judgment, and ruled that Capital One Financial Corp. and two of its subsidiaries failed to obtain consent to change the treatment of late-fee income from their credit card business. |
| 5 | Domestic Corporation's Foreign Principal Place of Business Irrelevant for Diversity Traci M. Braun; Jenner & Block LLP; July 25, 2008, previously published on May 2008 In a matter of first impression, the Seventh Circuit held that a domestic corporation with its principal place of business outside of the United States is deemed to be a citizen of its state of incorporation for purposes of diversity jurisdiction under 28 U.S.C. ยง 1332. |
| 6 | Upcoming Olympic Games Will Impact Supply Chains around the World Karen R. Dickinson, Cathleen T. Yu, Douglas J. Tucker, Tina Chan; Quarles & Brady LLP; July 14, 2008, previously published on June 2008 With the upcoming Olympics in China beginning August 8, 2008, companies that source products from China should be aware of potential disruptions to their supply chains and take precautions to avoid any effects on their businesses. |
| 7 | Keeping Secrets Secret: Confidentiality in the Sale of a Business Richard L. Mack; Robinson, Bradshaw & Hinson, P.A.; July 11, 2008, previously published on June 2008 In selling a business, maintaining confidentiality of both company information and transaction details is critical. A company's trade secrets and other sensitive information can be among its most valuable assets, and the release of that information at the wrong time or to the wrong people can not... |
| 8 | IRS Issues Regulations Treating an Acquisition of Parent Shares by a Subsidiary in Connection with a Reorganization as a Distribution Willard B. Taylor, Ronald E. Creamer, Michael J. Liu; Sullivan & Cromwell LLP; July 9, 2008, previously published on June 16, 2008 As promised by Notices 2006-85 and 2007-48, the Internal Revenue Service on May 27, 2008 issued regulations, in proposed and temporary form, addressing transactions, known colloquially as "Killer B" transactions, in which a subsidiary acquires shares of its parent and uses the shares in a... |
| 9 | A New Entry Requirement for Business Travelers Electronic System for Travel Authorization Jim Levine, Diane Soroko; McKenna Long & Aldridge LLP; July 7, 2008, previously published on June 24, 2008 The Department of Homeland Security (DHS) is in the process of implementing a new security measure to determine eligibility of visitors to travel to the United States under the Visa Waiver Program (VWP). |
| 10 | The California LLC Fee: One Small Victory for Out-of-State LLCs Scott B. Johnson; Manatt, Phelps & Phillips, LLP; July 7, 2008, previously published on June 10, 2008 Earlier this year, a California appellate court ruled in Northwest Energetic Services v. Franchise Tax Board, that California's annual limited liability company (LLC) fee, as applied to an out-of-state LLC in years prior to 2007, is unconstitutional. |
