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Member Articles


New Law Steps Up Reporting Requirements for Executors

Contact: S. Eva Wolf, Mitchell Silberberg & Knupp LLP (Los Angeles, California, USA)                   The laws addressing the basis of property acquired from ...

Bahamas National Budget 2015/2016

Legislation for the bahamas government’s national budget for the period 2015/2016 came into effect as of 01 July 2015. The national fiscal year runs 01 July to 30 June. This is Delaney Partners’ annual fiscal update ...

Marriage Ruling Means Significant Changes for Same-Sex Couples and Employers

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 ...

Franchise Tax Board Notice: Nonresident Withholding

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 ...

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