Michigan's convicts serving life sentences for crimes committed as juveniles won't be getting resentenced or a chance for parole after a Michigan Supreme Court ruling on Monday.
Hybrid US S-Corporation eligible for participation exemption. Refund practice of taxes withheld remains to be seen. In a recent judgment (file no. I R 48/12), the German Federal Fiscal Court has commented on Art. 1 para. 7 of the new tax treaty...
Under the current Council Regulation (EC) No 139/2004 (the Merger Regulation), the Commission is only able to review transactions that lead to a change of control. The Commission also has the power to review existing minority shareholdings held by...
Patents are Obtained Country by Country - All intellectual property professionals are aware that patents are issued, as a general rule, country by country. However, some inventors are under the misimpression that once they obtain a patent in their...
Less than four weeks after the Supreme Court handed down its opinion in Alice Corp. v. CLS Bank International, the Federal Circuit has used the holding of that case to strike down a patentee's claims under 35 U.S.C. § 101....
According to a recently released report by the HHS Office of Inspector General (OIG), over 1,000 labs had unusually high billing for Medicare Part B Clinical Laboratory Services for dates of service in 2010. Increased auditing activity for these...
Many private equity and investment funds are organized as limited partnerships or companies of offshore entities. Similarly, companies may structure mergers and acquisitions by utilizing offshore holding entities. The British Virgin Islands and...
In an unpublished per curiam decision, Global Management Enterprises, LLC v. Commerce & Industry Insurance Company, No. 13-31249, filed June 23, 2014, Judges Davis, Benavides and Prado determined that a worker who was injured while assisting with...
On July 7, 2014, the First District Court of Appeal filed its published opinion affirming the trial court’s judgment upholding the EIR for the Treasure Island/Yerba Buena Island Project. Citizens for a Sustainable Treasure Island v. City and County...
On July 3, the Securities and Exchange Commission’s Division of Corporation Finance issued six new Compliance and Disclosure Interpretations (C&DIs) with respect to determination of accredited investor status and, in particular, verification of...
