The concept of limited liability is one well known in the international corporate lexicon. Companies are organised to minimise their liability for the actions of related but legally separate entities, […]
Read moreJoint ventures can be an efficient and effective way to access new markets, develop new products or explore new industries. They can be operational in nature, or passive if they […]
Read moreThe U.S. Supreme Court has rejected a request to stay a prior federal district court opinion that vacated a key Federal Election Commission donor disclosure regulation. As noted in an earlier Client Alert, that district court ruling was issued last month by Judge Beryl Howell of the U.S. District Court for the District of Columbia, […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Kathleen Hamann of Pierce Atwood LLP. Kathleen has joined IR as our exclusive White Collar Crime member in Washington DC. Pierce Atwood LLP is a highly regarded full service law firm based in New England, recognized nationally and internationally for its […]
Information regarding Humentum: You may learn more about Humentum at: https://www.humentum.org/about/weve-got-your-back Humentum is a large international organization with a mission of “inspiring and achieving operational excellence for organizations focused on positive societal impact.” In other words, it is an organization that provides learning, expertise and advocacy for the global development community, including non-profit organizations. Humentum […]
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income (UBTI). No longer can organizations follow the rules used by taxable entities and aggregate income and deductions from all of their unrelated trades or businesses. Rather, new code section 512(a)(6) requires organizations to separately compute their UBTI for […]
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income (UBTI). No longer can organizations follow the rules used by taxable entities and aggregate income and deductions from all of their unrelated trades or businesses. Rather, new code section 512(a)(6) requires organizations to separately compute their UBTI for […]
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income (UBTI). No longer can organizations follow the rules used by taxable entities and aggregate income and deductions from all of their unrelated trades or businesses. Rather, new code section 512(a)(6) requires organizations to separately compute their UBTI for […]
By Kevin C. Maclay, Todd E. Phillips and Sally J. Sullivan Recently, in the Advance Watch bankruptcy, the Bankruptcy Court for the Southern District of New York ruled that a bankruptcy judge is authorized to enter a final default judgment in an adversary proceeding against a foreign defendant who failed to respond to a validly-served […]
By Kevin C. Maclay, Todd E. Phillips and Sally J. Sullivan Recently, in the Advance Watch bankruptcy, the Bankruptcy Court for the Southern District of New York ruled that a bankruptcy judge is authorized to enter a final default judgment in an adversary proceeding against a foreign defendant who failed to respond to a validly-served […]
It’s a complex process that involves uncovering sources of money, using the proper means and evaluating whether the timing is good. If the economy is slow, it’s more difficult to raise cash — no matter how clever your business plan is. Round Robin Financing is often done through “rounds,” which occur over time and involve one […]
Follow links to the IPB Tax, Trusts & Estates Newsletter In This Issue: IRC § 199A Twenty Percent Deduction for Non-Corporate Entities – New Section 199A offers business owners a 20% income tax rate and presents choice of entity issues and limitations that affect its utility. Tax Savings from the Delaware Tax Trap – Delaware Tax Trap is useful […]
