Member Articles

Contact: Mark S. Thomas & Robert W. Shaw; Williams Mullen (North Carolina & Virginia, USA) The U.S. Court of Appeals for the Ninth Circuit has held that an ERISA-regulated employee stock-ownership retirement plan� ...

Contact: Dieter Hauck & Esther Sowka-Hold; Preslmayr Rechtsanwälte (Austria) A group of companies with an Austrian subsidiary held 25.1% in a Hungarian entity. The Hungarian entity had a turnover of ...

Contact: Henry J. Chang; Blaney McMurtry LLP (Ontario, Canada) Introduction On October 18, 2013, Canada and the European Union ("EU") reached an agreement, in principle, on a Comprehensive Economic and Trade ...

Contact: Edmund D. Harllee; Williams Mullen (North Carolina & Virginia, USA) On Wednesday, October 23, the Consumer Financial Protection Bureau (the "Bureau") published interim final rules (and a request for public ...

Contact: Burgis & Bullock (Warwickshire, England) Three VAT registered businesses have won their appeals against HMRC's requirement that they file their VAT returns online. All of the appellants ran their own small bus ...

Authors: Michael L. Ostrowsky, Lindsay A. Van Houten; Bressler, Amery & Ross, P.C. (New Jersey, USA) The Small Business Administration (SBA) 504 Loan Program provides an alternative to conventional financing for smal ...