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HTMLConflict Over Proportionate Liability Laws in Australia
John Emmerig, Michael Legg; Jones Day;
Legal Alert/Article
June 24, 2014, previously published on June 2014
The judgments in two Full Court decisions of the Federal Court, delivered one week apart, have reached quite different views on an important aspect of the operation of the proportionate liability laws for a number of important federal statutory regimes.


HTMLThe Importance of Borders in a Borderless World: Ontario Court Stays Action for U.S. Transportation Taxes
Byron Shaw; McCarthy Tétrault LLP;
Legal Alert/Article
June 23, 2014, previously published on June 4, 2014
In Prince v. ACE Aviation Holdings Inc., the Ontario Court of Appeal stayed a class action based on allegations that Air Canada had improperly collected transportation taxes levied under the U.S. Internal Revenue Code (the “Code”). The Court’s decision highlights the difficulty in...


Adobe PDFPending Deadlines and Electronic Filing Requirement for Those with Foreign Assets or Accounts
Alex P. Trostorff; Jones Walker LLP;
Legal Alert/Article
June 16, 2014, previously published on June 2014
U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2013, may have a U.S. tax liability and a filing requirement in 2014, with the June 16 filing deadline quickly approaching. In addition, taxpayers with foreign accounts...


HTMLWhat Trade Facilitation Is and Why It Matters
Evelyn M. Suarez; Williams Mullen;
Legal Alert/Article
June 13, 2014, previously published on June 9, 2014
It was big news, at least in international trade circles. The World Trade Organization (“WTO”) finalized a Trade Facilitation Agreement (the “Agreement”) at the 9th Ministerial Conference in Bali, Indonesia, on December 7, 2013. The Agreement was the first WTO trade...


HTMLMiFID 2 ESMA Issues First Consultation Papers
Dentons Canada LLP;
Legal Alert/Article
June 9, 2014, previously published on May 28, 2014
The European Securities and Markets Authority (ESMA) has issued its first consultation papers on implementing the "MiFID 2" package. Although the adopted legislation has not yet been published in the EU Official Journal, ESMA has so much to do it needs to start the process now.


HTMLAn Update on Refund Claims for EU Withholding Tax Overpayments
Dentons Canada LLP;
Legal Alert/Article
June 9, 2014, previously published on May 23, 2014
In a recently reported Emerging Markets Series of DFA Investment Trust Company case (C -190/12) the European Court of Justice confirmed that investment funds based outside EU should benefit from the free movement of capital rule regarding investments in Europe (see our previous alert, Opportunity...


HTMLPublic Financing Programs: The French Chronicles
Stephen D. Kramer; Phillips Nizer LLP;
Legal Alert/Article
June 5, 2014, previously published on May 19, 2014
I recently read an article by a French export consultant taking the position that smaller French companies seeking to introduce their products to foreign markets should never finance their efforts with their own money, as there are so many public funds available in France to cover the costs. The...


HTMLThe Eleventh Circuit Defines "Instrumentality" of a Foreign Government under the Foreign Corrupt Practices Act
Joanna P. Breslow Boyd, William H. Devaney; Venable LLP;
Legal Alert/Article
May 27, 2014, previously published on May 2014
On May 16, 2014, the U.S. Court of Appeals for the Eleventh Circuit upheld the convictions of Joel Esquenazi and Carlos Rodriguez, former executives for Terra Communications, convicted of paying bribes to officials of Haiti Teleco, Haiti's state-owned telecommunications company. Esquenazi and...


HTMLMOFCOM Issues Tentative Provisions on Standards Applicable to Simple Cases of Concentration of Business Operations In China
Dawn (Dan) Zhang, Feiya Zhong; Greenberg Traurig, LLP;
Legal Alert/Article
May 23, 2014, previously published on May 20, 2014
Under the People’s Republic of China (PRC) Anti-Monopoly laws, concentrations of business operations through mergers or acquisitions that exceed certain standards (summarized below) must comply with the filing procedures of the Anti-Monopoly Bureau of the Ministry of Commerce or MOFCOM (the...


HTMLCSRC Issued New Drafts of Administrative Measures on Acquisition of Unlisted Public Companies for Public Comments
Xu Xiao; Sheppard Mullin Richter Hampton LLP;
Legal Alert/Article
May 23, 2014, previously published on May 14, 2014
China Securities Regulatory Commission (the “CSRC”) issued a notice on May 9, 2014 to seek public comments for the Administrative Measures on the Acquisition of Unlisted Public Companies (Draft for Comment) (hereinafter referred to as the “Acquisition Measures“).


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