Legal News

In order to take a worthlessness deduction for an equity investment in an entity, including an equity interest in a corporation or a partnership, the taxpayer must show that the instrument is worthless (no value at all), and must support the year of...By: Pepper Hamilton LLP

Big Tech companies using facial recognition software have begun to support “’precision regulations’ that don’t allow mass surveillance.” Lawmakers in New York, Massachusetts, Hawaii, Michigan, and California are considering regulations that concern...By: Robins Kaplan LLP

On Nov. 21, the Queen Mary University of London School of International Arbitration, in partnership with the U.K.-based law firm Pinsent Masons LLP, released its ninth annual international arbitration survey focused on international construction...By: Pepper Hamilton LLP

In April 2019, the IRS’s Large Business and International Division (LB&I) issued an LB&I Transaction Unit (LTU) that described potential positions a taxpayer may take to recover previously capitalized transaction costs....By: Pepper Hamilton LLP

Merger control enforcement continues to surge around the world and reaches well beyond the largest and traditionally most active enforcers (e.g., United States, European Commission, China, and Brazil). Beyond these countries, the extent to which...By: Jones Day

The Minnesota Supreme Court recently issued a decision that altered the rules on when the clock starts on a condo association's right to bring a claim under Minnesota's new home statutory warranties. Those warranties will now begin to run on the date...By: Stinson LLP

In an opinion filed January 30, and later ordered published on March 2, 2020, the Third District Court of Appeal affirmed a judgment denying a writ petition filed by plaintiffs Environmental Council of Sacramento and the Sierra Club challenging the...By: Miller Starr Regalia

For the first time in its history, the U.S. Committee on Foreign Investment in the United States (CFIUS) plans to require the payment of fees in connection with the submission of full notifications for covered foreign investment transactions, with...By: Eversheds Sutherland (US) LLP

The Italian Government has recently issued Law Decree no. 9/2020 to face the current situation of extraordinary epidemiological emergency. The Decree is aimed at ensuring – inter alia – tax measures to reduce the negative effects that the spread of...By: Dentons

Needless to say, a coronavirus pandemic (or even the threat of such a pandemic) could have significant impacts on ongoing construction projects. A potential or actual pandemic could dramatically affect the labor force and delay the delivery of...By: Brownstein Hyatt Farber Schreck