The Internal Revenue Code imposes a variety of limitations and obstacles to individual taxpayers’ ability to deduct certain types of losses. There are generally three different types of losses covered...
A mezzanine loan is a type of subordinate loan that is indirectly secured by real property. Unlike a mortgage loan, which is directly secured by real property, a mezzanine loan is secured by a pledge of...
Rely on this new visual checklist from Practical Guidance – Healthcare to determine whether a data breach constitutes a reportable breach of protected health information (PHI) under the Health Insurance...
Mergers and asset sales can be viable alternatives for companies in financial distress seeking to avoid bankruptcy. Financially distressed companies also present unique opportunities for investors and...
Check out checklists for necessary steps for cancelling trademark proceedings or issuing a notice of opposition at the Trademark Trial and Appeal Board (TTAB). The checklists include coverage of general...
The importance of the Organization for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines to tax administrations of countries is that they will assist such tax administrations in developing rules that can prevent the artificial shifting of a multinational enterprise’s (MNE) profits outside of their countries and provide rules better ensuring that an MNE’s reported tax base reflects the MNE’s economic activity within that country.
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