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The IRS has released Private Letter Ruling 201322009, which responds to a request for clarification on the proper application of certain ‘look-through’ rules.
The development of regulations requiring earthquake resistance in buildings in Italy has been a complicated process.
OECD releases BEPS Action Plan — a sweeping international tax effort to combat base erosion and profit shifting
The OECD’s Committee on Fiscal Affairs has published its Action Plan to address Base Erosion and Profit Shifting (BEPS).
The NYSBA has highlighted that the application of existing subpart F rules can frequently lead to tax results that are inconsistent with the CFC’s economic position.
The latest developments in the ongoing dispute between technology company Aereo and broadcasters.
On 1 January 2014, new workplace bullying laws will form part of the Fair Work Act 2009 (Cth).
DLA Piper has released its Health Alert dated 29 July 2013.
The July 2013 issue of DLA Piper’s Technology and Sourcing News (UK) publication is available now.
The Federal Communications Commission recently clarified whether parties on whose behalf telemarketing ‘robocalls’ are made may be liable for third-party violations of the Telephone Consumer Protection Act (TCPA).
Big Data has been dubbed by many as the ‘new economic asset’ of our age and of potentially significant value to business.
NJ SAFE Act gives up to 20 days of unpaid leave to employees victimised by domestic or sexual violence
New Jersey governor Chris Christie has signed the New Jersey Security and Financial Empowerment Act into law.
A draft ballot initiative filed in California could, if approved, bring to the state a very different set of privacy rules than apply anywhere else in the US.
The US IRS has announced a six-month delay to the implementation of FATCA.
Over the past 10 months, Grant Thornton and DLA Piper have launched a successful life sciences boardroom lunch series.
DLA Piper’s Spotlight on Belgium publication provides an overview of current legal developments that may have an impact on business activities.
The basic concept behind supply chain finance is that a bank provides credit support for the distribution of goods and services by a large number of small- and medium-sized enterprises (often those with a low credit rating) to a given buyer which may be a ‘blue-chip’ entity with a high credit rating.
The 22 July 2013 issue of DLA Piper’s Health Alert is available now.
On 11 May 2013, SAFE released the Provisions on Foreign Exchange Administration of Inbound Direct Investment by Foreign Investors.
This update highlights recent and upcoming developments relating to the Personal Properties Securities Act 2009...
The US Securities and Exchange Commission has adopted much-anticipated amendments to its regulations on private offerings under Rule 506 of Regulation D of the Securities Act of 1933.