LexisNexis® Legal Newsroom
Sutherland Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation

By Stephen P. Kranz and Lisbeth A. Freeman Would Thomas Jefferson approve of Congress imposing its will on state efforts to collect income tax from out-of-state companies? That was the question posed by Rep. Steve Cohen (D-TN) to two sponsors of the Business Activity Tax Simplification Act of 2011 (BATSA...

Pepper Hamilton LLP: Top 10 Lessons Learned from the Vodafone, Aditya Birla and Other Tax Cases in India

By Steven D. Bortnick , Valérie Demont and Bipul K. Mainali The rulings of the Bombay High Court in the famous US$2.5 billion tax assessment case against Vodafone in Vodafone v. Union of India and the rulings more recently in Aditya Birla Nuvo Limited v. DDIT and Union of India...

Excerpts from the June 1, 2012, Bender’s Immigration Bulletin: ELIS Launches

ELIS Launch On Tuesday, May 22, U.S. Citizenship and Immigration Services (USCIS) launched the initial release of its new electronic immigration system, USCIS ELIS. ELIS is the agency’s first-ever online immigration system created to modernize the process for both filing and adjudicating immigration...

Residency Rule Relaxed for Canadian NEXUS Applicants

"The United States and Canada are continuing to deliver on key commitments under the Beyond the Border Action Plan for Perimeter Security and Economic Competitiveness. Announced today and effective immediately, the Canada Border Services Agency lifted the three-year residency requirement for Canadian...

Maryland Court Says Unitary Relationship Creates Nexus

The Maryland Court of Special Appeals held that a company that lacks physical presence in Maryland has sufficient nexus to justify corporate income taxes based on its unitary relationship with an affiliate operating in the state. [ Comptroller of the Treasury v. Gore Enter. Holdings, Inc., 2013 Md. App...

Bay State Firm's Nexus Gambit Ruled a Sham

The transfer of Massachusetts employees from an in-state company to its out-of-state parent was disregarded for tax purposes by the Massachusetts Appellate Tax Board ("the Board"). The transfer, which established Massachusetts nexus for the parent and caused the parent to be included in the...

CA5 on Asylum, Nepal, Nexus: Sharma v. Holder

"Nepalese citizen Khagendra Sharma petitions for review of the Board of Immigration Appeals (BIA) denial of his application for asylum and withholding of removal under 8 U.S.C. § 1252(b) and the Convention Against Torture (CAT), arguing that he had been subjected to past persecution and feared...

Unpub. BIA Asylum Remand: Social Group; Nexus; Mexico

Matter of X-, Apr. 18, 2016, unpub . - "[A]nalysis is also required as to the issues of particular social group cognizability and nexus. The proposed social group in this case is "working class, single women in Michoacan." ... we conclude 'that a remand is warranted for further proceedings...