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Supreme Court’s Rulings On Same-Sex Marriage Spark Many Questions On Employee Benefits
On August 1, 2025, legislation went into effect amending the Delaware General Corporation Law (DGCL) of the state of Delaware as contained in Senate Bill No. 95. The following is a brief summary of some of the more...more
In its judgment of 10 April 2019 (Ref .: I R 15/16), the BFH again confirms the possibility of a tax-free deposit refund by third-country companies. The BFH clarifies that also third-party companies have to observe the...more
Worlds Collide? I like to tell my partners that there are Codes (upper case “C”), and there are codes (lower case “c”). The former include the Ten Commandments, the Code of Hammurabi, the Code of Justinian, and the...more
This post examines an interesting intersection between bankruptcy and tax laws: if a corporation terminates its Subchapter S status pre-bankruptcy, can a bankruptcy trustee bring fraudulent transfer claims against the...more