By Alexane Palide, edited by Prof Robert Anthony, Anthony & Cie
A New Year with new resolutions and new rules! January is the time for adopting new ideas and this is especially so in the implementation of amendments to the tax system animated politically by the French government, as mentioned in their election manifesto.
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By Beate Erwin and Fanny Karaman, Ruchelman P.L.L.C.
Ever heard of qualified small business stock (QSBS) as a means of investing in start-up companies?
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By Elistea Vrey, Heyns and Partners Inc
With a beautiful coastal line, sunny skies and an advantageous exchange rate, investing in property in South Africa is a beneficial opportunity.
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By Linda Sorg Ostovitz, Offit Kurman
As they say, expect the unexpected in all situations. In the context of family lives, this means having a plan for your children in case something happens to you. Many shy away from the topic of estate planning, but it is an important issue to address.
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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?
