By Steve Seltzer, Moritt Hock & Hamroff LLP
Why should lawyers who practice law outside the US be interested in or need to know about ‘attorney-client privilege’ rules in the US? Because of how the privilege is applied and can impact litigation proceedings there.
By CA Anjali Kukreja, RN Marwah & Co LLP Chartered Accountants
Tax law before Budget 2018 amendment: Provisions of section 115-O of the Income Tax Act, 1961(„Act‟) provide for application of Dividend Distribution Tax („DDT‟) @ 15% (plus applicable surcharge and cess) on the amount of dividend (declared distributed or paid by a domestic company). Further, provisions of section 115-Q provide that the expression dividend for the purpose of section 115-O would include deemed dividend under section 2(22)[sub-clauses (a),(b),(c) and (d)] of the Act.
By Charles S. Baldwin, IV, and Ryan C. Fairchild, Brooks, Pierce, McLendon, Humphrey & Leonard, LLP
So, you decided to sell your awardwinning goods in the US market and your talks with a US buyer, distributor or other representative (herein ‘Partner’) are going well. What are the key contract issues under US law that you and your Partner should be discussing?