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Massachusetts to move forward with new “cookie” nexus regulation effective October 1

The regulation represents yet another attempt by a state to work around the U.S. Supreme Court’s decision in Quill Corp v. North Dakota.

Law Firm: Reed Smith | Published: 18 September 2017 | Practice Area: Central Government

Massachusetts real estate purchase and sale issues for buyers

This article provides is a high-level review of some of the material issues that should be considered by a lawyer representing the buyer of commercial real estate in Massachusetts.

Law Firm: DLA Piper | Published: 14 September 2017 | Practice Area: Commercial Property

Out with the old, in with the new: what will goods mortgages mean for you?

This briefing asks: What are the problems with the current bills of sale system and what's in store under the proposed new one?

Law Firm: Gowling WLG | Published: 07 September 2017 | Practice Area: Mortgages and Security

Checking SARS’ conduct and obligations when auditing taxpayers

This paper asks: what is the threshold which SARS must pass before it can select taxpayers for an audit and how is the process governed to ensure efficiency and fairness?

Law Firm: Bowmans | Published: 06 September 2017 | Practice Area: Taxation

Guide to Going Global: Corporate

This report from DLA Piper touches on a wide range of corporate issues for companies expanding internationally.

Law Firm: DLA Piper | Published: 06 September 2017 | Practice Area: Corporate

"Open for Business" – Network Rail's response to the Hansford Review

Network Rail recently announced a series of reforms to encourage greater third party involvement in rail infrastructure projects. This article examines the proposals.

Law Firm: Bond Dickinson | Published: 06 September 2017 | Practice Area: Transport

A to-do list for the fourth quarter – three key topics for public companies, plus action items

As summer winds down, DLA Piper highlights three topics public companies need to keep in mind as they head into fall.

Law Firm: DLA Piper | Published: 04 September 2017 | Practice Area: Corporate

Virginia Supreme Court decides (mostly) in favor of department in lead addback case

This briefing examines the recent decision by the Virginia Supreme Court that a taxpayer can claim an exception to Virginia’s intangible expense addback.

Law Firm: Reed Smith | Published: 04 September 2017 | Practice Area: Litigation

One step closer to Quill’s downfall? South Dakota Supreme Court hears oral arguments in 'Kill-Quill' case

The South Dakota Supreme Court has heard oral argument in South Dakota v. Wayfair, Inc. This article examines the case.

Law Firm: Reed Smith | Published: 01 September 2017 | Practice Area: Litigation

IRS provides guidance on stock distributions for publicly offered REITs and RICs

Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid deduction, as this article explains.

Law Firm: Latham & Watkins | Published: 31 August 2017 | Practice Area: Administrative and Public Law

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