Member Articles

Contact: Cohen & Company (Ohio, USA) On June 26, exactly two years since its decision in United States v. Windsor striking down part of the federal Defense of Marriage Act (DOMA), the U.S. Supreme Court issued another l ...

Contact: Fineman West (Los Angeles, California, USA) The Franchise Tax Board recently rereleased an announcement about nonresident withholding. This rule applies to California services provided and when paying rent, roy ...

Contact: Mercer & Hole (London, England) In the USA tax transparent with members being taxed on profits arising and so being required to register under the USA tax system. In the UK taxed as a company with members ...

Author: Lee Zimet, CPA, J.D., LL.M, Berdon LLP (New York, New York, USA)Berdon tax principal Lee Zimet provides an in-depth analysis of new information reporting rules under section 6045B that require issuers to disclose ...

Contact: Shannon O'Hara, Carter Newell (Queensland, Australia) Endeavour Energy v Precision Helicopters Pty Ltd [2015] NSWCA 169 Readers may recall our March 2014 newsletter1 canvassed the NSW Supreme Court decision ...

Contact: Matt Couper & William Keating, Carter Newell (Queensland, Australia) Background In a newsletter published in March 2014 entitled ‘Out of time – transitional PPSA provisions no longer provide protection� ...