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|Multistate Tax Commission Targets Summer 2015 Implementation of Transfer Pricing Effort|
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
July 29, 2014, previously published on July 29, 2014On July 28, the Arm’s Length Adjustment Services Advisory Group (Group) of the Multistate Tax Commission (MTC) met for the third time at the MTC Annual Conference in Albuquerque, New Mexico. The Group began this effort on June 2 and met again on June 25 in furtherance of a Summer 2015...
|Getting the Deal Through Acuisition Finance 2014|
Anastasia Irawati, Freddy Karyadi; Ali Budiardjo, Nugroho, Reksodiputro (ABNR);
July 29, 2014, previously published by Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through - Acquisition Finance 2014, (published in May 2014; contributing editors: Marisa Stavena, Alexandra Kaplan and Ryan Bekkerus of Simpson Thacher & Bartlett LLP)This article on acquisition finance provides an analysis in key areas of law and policy in Indonesia for corporate counsel, cross-border legal practitioners and clients.
|High Bar for Bifurcation|
Stephen Mulrain; Davis LLP;
July 29, 2014, previously published on July 24, 2014An application for leave to appeal to the Supreme Court of Canada from the decision of the Alberta Court of Appeal in Lakhoo v Lakhoo was recently denied. The Court of Appeal had overturned the decision of Madame Justice Horner of the Court of Queen’s Bench to bifurcate (or sever) the issues...
|Iowa Supreme Court Affirms Defense Verdict in Disparate-Impact Employment Discrimination Case Agains|
Amanda M. Atherton; Nyemaster Goode, P.C.;
July 29, 2014, previously published on July 25, 2014Last week, the Iowa Supreme Court affirmed the district court’s judgment in favor of the state in Pippen v. State of Iowa et al, No. 12-0913, a class-action employment-discrimination case brought under Title VII and the Iowa Civil Rights Act. The class of over 5,000 was represented by...
|Protection Against Foreign Anticompetitive Practices Affecting U.S. Activities|
Francis J. Burke; Foley & Lardner LLP;
July 29, 2014, previously published on July 29, 2014Antitrust laws, like the Sherman Act, protect American markets from anticompetitive practices. But, under the Foreign Trade Antitrust Improvements Act (FTAIA), American antitrust laws only reach foreign conduct in specific circumstances. For example, an anticompetitive act committed abroad must,...
|New Class Certification Opinion From Judge Easterbrook Is a Tour de Force|
Jordan Elias; Lieff, Cabraser, Heimann & Bernstein, LLP;
July 29, 2014, previously published on July 9, 2014"The greatest living American jurist isn't on the Supreme Court," replied Justice Cardozo when asked which of his colleagues on the court was the greatest. Cardozo was referring to Learned Hand, but his remark might apply today to another judge who has professed admiration for Hand: Frank...
|Versata v. SAP: PTAB Decision Does Not Trump a Final Jury Verdict|
Meaghan Hemmings Kent, Fabian M. Koenigbauer, Carly S. Levin, Steven J. Schwarz; Venable LLP;
July 28, 2014, previously published on July 24, 2014As discussed in an earlier article, the final decision in the first covered business method review (CBM) in SAP America, Inc. v. Versata Data Development Group, PTAB Case CBM2012-00001, presents many issues of first impression regarding the scope of AIA trials. Most recently, the Federal Circuit...
|Investment Fund Managers - A Regulatory Check-up|
Cristian O. Blidariu, Michael C. Nicholas, Sean D. Sadler, Rene R. Sorell; McCarthy Tétrault LLP;
July 28, 2014, previously published on July 21, 2014The Ontario Securities Commission (“OSC”) has recently released two notices providing helpful guidance on the compliance operations of investment fund managers (“IFMs”). This guidance is contained in the 2013 annual review summary report for dealers, advisers and investment...
|Superfund Liability for September 11 Attacks|
Ryan C. McKim; Morris Polich & Purdy LLP;
July 28, 2014, previously published on July 14, 2014The tragedy of September 11, 2001 forced the Second Circuit of the Court of Appeals to address the application of an infrequently used affirmative defense to liability under the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”) in the In re September 11...
|Courts Issue Conflicting Rulings on ACA Subsidies|
Russell Orban; Husch Blackwell LLP;
July 28, 2014, previously published on July 23, 2014The Patient Protection and Affordable Care Act (ACA) has always faced tremendous challenges due to the sheer magnitude of both the changes it authorized and the people it will impact. Now two different Federal Circuit Courts of Appeal have made the law’s implementation even more difficult by...