Topic
Dividends
88 published works
Cooking with SALT
Mississippi Court Finds State Income Tax Dividend Exclusion Statute Unconstitutional
The Hinds County Chancery Court on March 20th invalidated the nexus-based restrictions contained within Mississippi’s dividend exclusion statute, finding the provisions violated the Commerce Clause. A copy of the Court's Order…
Banking, Finance and Securities
ECB issues recommendation on banks’ dividend distribution policies and announces review of variable remuneration
The European Central Bank (ECB) has published a recommendation to banks on their dividend distribution policies for the financial year 2014 as part of its aim to strengthen the safety…
Tax Law for the Closely Held Business
When A Loan Is Really A Dividend
By Lou Vlahos
Related parties, be they family members or commonly-controlled business entities, must be careful when transacting business with one another. They, and their advisers, must recognize that these transactions will be…
Washington Energy Report
FERC Proposes Policy Permitting for Non-Traditional Public Utilities to make Dividend Payments from Capital Accounts
On February 20, 2014, FERC proposed a policy statement regarding section 305(a) of the Federal Power Act (“FPA”) that would allow the payment of dividends from funds included in capital…
Lending Law Report
Avoiding the Unintended Tax Consequences of Foreign Subsidiary Pledges and Guarantees: A Look at Deemed Dividends in U.S. Loan Transactions
By Susan Berry
This post was written by Carol Burke and Jordan Hook with assistance from Abbey Mansfield . Overseas Shipping Group (“Overseas”) recently sued its former attorneys, a prominent New York-based law firm, for legal malpractice…
La Revue
SASU : l’associé unique et dirigeant commet-il une faute détachable de ses fonctions en décidant la distribution de dividendes ?
Cass. Soc. 12 mars 2013, n° 12-11514 Dans un arrêt du 12 mars 2013, la chambre commerciale de la Cour de cassation a dû statuer sur la question de…
Cruise Law News
Carnival Cruise CEO Arison Pockets $90,000,000
By Jim Walker
Miami's Daily Business Review reports today that Micky Arison paid himself a "special year-end dividend" of $90,000,000. Yes, that's 90 million dollars. Cruise CEO Arison is not the only executive…
La Revue
Imposition des dividendes : faut-il opter pour le prélèvement forfaitaire libératoire ?
Vous trouverez ci-après quelques lignes directrices sur le choix entre une option pour le prélèvement forfaitaire libératoire (PFL) ou l’imposition des dividendes au barème progressif de l’impôt sur le revenu.…
La Revue
Adoption définitive du dispositif « Prime contre dividendes »
Comme nous vous l’avions annoncé il y a quelques mois (Présentation du dispositif prime contre dividendes), la loi de financement rectificative de la sécurité sociale, adoptée le 28 juillet 2011,…
Corporate & Financial Weekly Digest
New Federal Reserve SR Letter Requires Notice Before Savings Associations May Declare Dividends
Effective July 21, 2011, any savings association that is a subsidiary of a savings and loan holding company (SLHC) must provide notice to its applicable Federal Reserve Bank at least…