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HTMLTax Increment Financing in New England
John H. Sokul; Hinckley, Allen & Snyder LLP;
Legal Alert/Article
July 31, 2014, previously published on July 29, 2014
As we all know, the easy sites in New England are gone. The large, square, flat, clean, dry sites with highway access close to large, affluent population centers have been developed. However, there are still plenty of great development (and redevelopment) opportunities. Each presents various...

 

HTMLLimitation of Interference in the Activities of Business Entities
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 28, 2014
On 1 July 2014 the Ministry of Revenues and Duties of Ukraine adopted a number of Summarizing Tax Consultations:

 

HTMLCreating Conditions for Budget Revenue Increase and Tax Fairness
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 23, 2014
The draft “Law on Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine” was registered by the Verkhovna Rada of Ukraine on 22 July 2014 under number 4309¿.

 

HTMLConcerning Taxation of Income from Capital
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 28, 2014
The draft “Law on Amendments to the Tax Code of Ukraine” registered under No. 4101¿ dated 18 June 2014 was adopted by the Verkhovna Rada on 4 July 2014. The draft Law was submitted to the President for signature on 14 July 2014.

 

HTMLSummarizing Tax Consultations
Dentons Canada LLP;
Legal Alert/Article
July 31, 2014, previously published on July 28, 2014
The draft “Law on Amendments to the Law of Ukraine on Fundamental Principles of State Supervision (Control) in the Field of Economic Activity” as to limitation of interference in the activities of business entities registered under number 0937 dated 12 December 2012 was adopted by the...

 

HTMLCircuit Court Split Casts Doubt on PPACA Subsidies for Individuals and Employer Penalties in 36 States
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 30, 2014, previously published on July 24, 2014
Two federal appeals courts issued conflicting rulings on July 22 on whether individual premium subsidies under the Patient Protection and Affordable Care Act (PPACA) are available in 36 states that have federally run insurance exchanges. Because employer penalties can be triggered when employees...

 

HTMLCongress Scrutinizes Hedge Funds’ Use of Financial Derivatives
Bruce M. Bettigole, Thomas A. Cullinan, Yasho Lahiri, William R. Pauls, W. Scott Sorrels; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 30, 2014, previously published on July 25, 2014
This week the Senate Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs (Subcommittee), in conjunction with the Subcommittee’s hearing on July 22, 2014, released a report on hedge funds’ use of financial derivatives considered abusive. In...

 

HTMLModel Transaction Tax Overpayment Act Gains Traction at MTC
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Ted W. Friedman, Todd A. Lard; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 29, 2014, previously published on July 28, 2014
On July 21, the Multistate Tax Commission’s (MTC) Uniformity Committee voted unanimously to send to the MTC’s Executive Committee a draft resolution recommending that the MTC endorse a model transaction tax act which, if enacted by the states, would limit frivolous lawsuits seeking to...

 

HTMLMTC Uniformity Committee Prepares for UDITPA Regulations
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 29, 2014, previously published on July 29, 2014
On July 28, the Multistate Tax Commission (MTC) Uniformity Committee tabled two projects to free up resources to work on apportionment regulations in anticipation of the full Commission vote later this week that could amend several key UDITPA sourcing rules.

 

HTMLDue Diligence Review Essential For Larger Transactions
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
July 29, 2014, previously published on July 29, 2014
In the case of larger transactions, including in particular the acquisition of companies, shares in companies or investment property such as real estate, a careful risk assessment is indispensable. This kind of due diligence review provides all the relevant information for the planned purchase.

 


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