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Member Articles


May 29th Filing Requirement for U.S. Persons with Foreign Affiliates

Contact: Lee Zimet of Berdon LLP (New York, New York, USA - TIAG) The U.S. Bureau of Economic Analysis (BEA) recently imposed new filing requirements on U.S. persons with foreign affiliates. The BEA is an agency of the ...

LLC vs. C Corp: Entity Structures for Foreign Owners Starting a U.S. Business

Contact: Ray Polantz, Cohen & Company (Ohio, USA) America is the land of opportunity. However, opportunity can mean additional tax considerations, especially for foreign individuals setting up a business on U.S. soil. I ...

Forwarding agencies' cartel and its consequences

On December 19 2014 the Higher Regional Court, acting as the Cartel Court, imposed a fine of approximately €17.5 million on 30 forwarding agencies for infringing European competition law by agreeing on tariffs regard ...

Key Maryland Land Use & Zoning Updates You Should Know

By: Patricia A. Harris   Bethesda CBD Sector Plan The Planning Staff is tentatively scheduled to present the Staff Draft of the Bethesda Sector Plan to the Planning Board on May 21, 2015. The Staff Draft will shed li ...

Maryland Court Rules Letter of Intent is Binding Even if Parties do not Wish to be Bound

By: Ann Marie Mehlert The highest court in Maryland recently found that a letter of intent was binding on the parties even though the parties were unable to agree to the terms of the lease based on the letter of intent. ...

Thwaytes v Sotheby's [2015] EWHC 36 (Ch)

Boodle Hatfield LLP acted for Mr Thwaytes in his claim against fine art auctioneers Sotheby's. Judgment was handed down on 16 January 2015. You can read it in full here. The facts Mr Thwaytes inherited The Cardsharps ( ...

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