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New Panel, Same Result – Ninth Circuit Upholds Controversial Cost-Sharing Regulations In Altera Case
The unfolding Altera Corporation & Subsidiaries v. Commissioner (Altera) saga bore witness to another taxpayer-unfriendly development on June 7...
United States
1 Jul 2019
2
Complaint About Foreign Tax Violations Sunk Under SOX
On February 12, 2014, the Fifth Circuit in Villanueva v. U.S. Department of Labor held that an employee did not engage in protected activity under SOX when he reported alleged violations of Columbian tax laws to U.S. executives at his employer.
United States
23 Feb 2014
3
Recent U.S. Developments in the Financial Products Area*
Perhaps the most innovative financial product of the 1990s was the credit derivative contract. Credit derivative contracts allow parties to transfer and speculate on the creditworthiness of a taxpayer. The contracts usually take the form of a credit derivative swap ("CDS") using an ISDA master agreement.
United States
18 Oct 2005
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