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Member Articles


Courts Confirm Foreign Partner Gain from Disposition of a U.S. Partnership Doesn’t Mean U.S. Tax Liabilities

The window for non-U.S., or foreign, investors to claim they are not subject to U.S. tax on gains stemming from the disposition of an interest in a U.S. partnership remains open. On June 11, 2019, the D.C. Court of Appea ...

Illinois Manufacturing Sales & Use Tax Exemption Expanded

On June 5, 2019, Governor Pritzker signed into law a $40 billion state spending plan following the conclusion of the state legislative session. One key state and local change resulting from the recent legislative session ...

GST e-invoicing module- Curbing tax evasion

E-invoicing is a common B2B practice involving exchange of an invoice between a supplier and a buyer in an integrated electronic format. Businesses may have a number of reasons to use e-invoicing. Commercial consideratio ...

RESS one year on: Energy suppliers still in the dark on the details of the renewables support scheme

Investment in the renewable electricity sector is under threat because renewable electricity suppliers have not received any further guidance from the Government on its plans for the proposed Renewable Electricity Suppor ...

Compliance Agenda - June 2019

We are delighted to publish the latest edition of our newsletter Compliance Agenda. It contains a round-up of all the latest legal updates of interest to Company Secretaries, Company Directors and Compliance Officers. T ...

Fitness & Probity Regime: Legislation proposed to introduce greater transparency in financial sector

Hot on the heels of the Central Bank's ‘Dear CEO Letter’  to Regulated Financial Service Providers (RFSPs) on compliance with their obligations under the Fitness and Probity Regime, comes a Government announceme ...

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