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Reducing Litigation Risks While Doing Business Abroad: Hypotheticals (4 pp) (relevancy score: 100%)

by Daniel Nardello Jeffrey L. Nagel Sander Bak
from Reducing Litigation Risks While Doing Business Abroad (December 21, 2010)

After examining different options, Casey is introduced through an outside business advisor to Wally Wong, the head of Wong Computing, located in Shanghai, China. Casey becomes interested is entering into a joint-venture with Wong Computing whereby it would help to manufacture and then sell parts under the CompuCare name. #1585227 v1 099998-00006 3 Scenario 2: Doing Business Abroad A couple of months after closing the joint-venture transaction, Wally Wong meets with the head of technology ...

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Basic Risk Assessment (4 pp) (relevancy score: 100%)

by Jeffrey L. Nagel
from Reducing Litigation Risks While Doing Business Abroad (December 21, 2010)

6 Doing Business Abroad: Basic Risk Assessment Jeffrey L. Nagel, Gibbons P.C. © 2010 Doing business abroad brings with it a set of inherent business risks. Basic business risk assessment begins with an understanding of: (1) country-specific, (2) industry-specific, and (3) individual-specific information. Monitoring can take many forms, but will often include: Management compliance statements as well as third-party compliance certifications Electronic monitoring - e-mail, phone, etc. Audits ...

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Pre-Transaction Due Diligence (4 pp) (relevancy score: 100%)

by Daniel Nardello
from Reducing Litigation Risks While Doing Business Abroad (December 21, 2010)

10 12/16/2010 Reducing Litigation Risks While Doing Business Abroad: PreTransaction Due Diligence Dan Nardello, Nardello & Co. LLC © 2010 Pretransaction due diligence is an essential step in mitigating the risks of doing business abroad. Some of the benefits of thoroughly investigating potential partners in foreign jurisdictions include: Ensuring the integrity of overseas business operations and compliance with US and foreign law Evaluating the need for new compliance and monitoring ...

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Second Circuit Rejects Corporate Liability Under the Alien Tort Statute (6 pp) (relevancy score: 100%)

by Sander Bak
from Reducing Litigation Risks While Doing Business Abroad (December 21, 2010)

customary international law has steadfastly rejected the notion of corporate liability for international crimes." 14 Judge Cabranes then embarked upon an exhaustive analysis of international law from established sources,15 including international tribunals, international treaties, and the work of legal scholars and jurists. An appeal is likely to À rst debate the question of whether international or domestic law should govern jurisdiction under the ATS, and then argue that domestic law ...

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Private Investigators: An asset, not a liability (4 pp) (relevancy score: 100%)

by
from Reducing Litigation Risks While Doing Business Abroad (December 21, 2010)

Sometimes news coverage leaves the London +44 (0) 207 079 5900 · New York +1 212 537 5300 · Washington +1 202 393 9030 impression that investigators, left to their own www.nardelloandco.com ALI-ABA 09/07/2010 STATE MCLE CONTACTS Alabama Delaware Indiana Minnesota Ms. Angela Parks Ms. Margot Millar Ms. Julie Orzeske Ms. Liz Vanderbeek Director of Regulatory Programs Executive Director Executive Director CLE Administrator Alabama State Bar Commission on CLE of the Supreme Indiana Supreme Court ...

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Directors And Officers Of U.S. Multinationals: Minimizing Risk In An Era Of Enhanced Responsibility (9 pp) (relevancy score: 100%)

by John W. Brooks
from the The Practical Lawyer Vol. 56 No. 6

50 | The Practical Lawyer December 2010 These regulations include anti-corruption, anti-boycott, anti-bribery, anti-trust, and export control laws, among others. 1. Selected Regulatory examples: anti-Corruption the U.S. Foreign Corrupt Practices act. A narrow excep-tion to the FCPA anti-bribery rule permits "facilitating payments" to government employees for routine governmental actions (e.g., obtaining permits, providing telephone or electric service), but the anti-bribery laws of other ...

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The Volcker Rule and Private Investment Funds (6 pp) (relevancy score: 100%)

by Robert Joseph Raymond Derek M. Bush, Esquire
from The Volcker Rule: Navigating Its Impact on Private Investment Funds and Financial Institution Sponsors (September 29, 2010)

The Volcker Rule should not prohibit providing referral, "finder", brokerage or other services to a Private Investment Fund (or to any Private Investment Fund or portfolio company in which the initial Private Investment Fund invests), and should not prohibit directing or facilitating investment of client money in Private Investment Funds. However, the Federal Reserve is authorized to permit certain prime brokerage transactions with underlying Private Investment Funds held by a Private ...

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The Volcker Rule: Navigating Its Impact on Private Investment Funds and Financial Institution Sponsors--Powerpoint (16 pp) (relevancy score: 100%)

by Robert Joseph Raymond Derek M. Bush, Esquire Kevin F. Barnard Margaret E. Tahyar
from The Volcker Rule: Navigating Its Impact on Private Investment Funds and Financial Institution Sponsors (September 29, 2010)

8 ENTIALDNFICO EA / RE A PRACTIC September 29, 2010 Financial Institution Sponsors on Private Investment Funds and The Volcker Rule: Navigating Its Impact 9 in a "private equity ") ation will be or acquiring or retaining oring" ship interest" il 2012, and possibly as late as 2022 rivate Investment Funds ing entities will depend on agency mpleted by the end of 2011 P from "spons ("Private Investment Funds ing entity" elayed or a "hedge fund" Extended time periods for rulemaking and transition ...

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Taxation of Nonresident Aliens (Selected Topics) handout (10 pp) (relevancy score: 100%)

by Michael J. Miller, Esquire
from International Trust and Estate Planning (August 19, 2010)

en ith ected terest, d w nn e t A " n ere p co im e sev ected ely e; i.e., in g id nn m e s ts: sev en co co R re in x n lyp : ely " ected a n o irem P u as effectiv n O A n T e es ap D e . N req lely F co s m im g effectiv " o " m co S e ely s treated rce " o t v rtin o ed m u c n e in ain so id ax co - In e w s in S s T n id eferral reg er rep t effectiv rld d U o o s th n s o -d lien e ti- o o w d T n P lien t A H L R o s an an real estate g L u en asis tax S at are n D R W N ­ t A ed e ...

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Taxing Foreign Nongrantor Trusts and Their US Beneficiaries (handout) (54 pp) (relevancy score: 100%)

by Carlyn S. McCaffrey
from International Trust and Estate Planning (August 19, 2010)

t th n te a re id s th d m m . Ig e n e Id ta in w - g y d tio y - f th in rs lo t M 3 le te f th u le 4 e o d ae c # a o # p b b e a c a p e c y th a trib te x % d llo 5 is x te re re e n x S ta a 2 d ta S th p th a E 916 d s e e a s e to 6 d 4 t th a e . u rs re le th x d a te e in te s m re 8 S ro d e fo p .

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Revised Material (handout) (4 pp) (relevancy score: 100%)

by Robert C. Lawrence, III
from International Trust and Estate Planning (August 19, 2010)

924 2 925 926 Document Outline Revised Material (handout) 16. Revised Material (handout)

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Questions for Ethics Roundtable (handout) (4 pp) (relevancy score: 100%)

by Michael G. Pfeifer
from International Trust and Estate Planning (August 19, 2010)

928 2 929 2010 ALI-ABA INTERNATIONAL TRUSTS & ESTATES Questions for Ethics Roundtable 1. General Issues (a) A foreign law firm comes to you regarding an issue for one of its clients. Who is the "client" (i.e., the foreign law firm or its client)? 2. Professional Privilege (a) T, who is not a current client, comes to you, a U.S. lawyer practicing in London, for preliminary advice on a complex international tax planning matter.

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Enforcement Issues in Offshore Planning: The Practitioner Increasingly Squeezed by Overlapping & Conflicting Laws & Ethics (handout) (40 pp) (relevancy score: 100%)

by Bruce Zagaris
from International Trust and Estate Planning (August 19, 2010)

N . la te a a B n L .S m ith e e M IV ta re o re g U s T c w T th a A · · · 939 e s . N W is a w p o T fo re re th re ­ ­ IV 945 n . A c x v n re ro re th n V A e e A fo p fo O e · · · 966 ) eu , .

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Developments in Offshore Tax Compliance (handout) (126 pp) (relevancy score: 100%)

by John C. McDougal
from International Trust and Estate Planning (August 19, 2010)

Jo oC D 981 9 ryusa e re Y ic T rv e D e f th S U e t o u n T n e ev rtm S e ape E l Ra Ds S rn te te ta A In Sd C itenU 982 01 ryusa e re ic T rv e e f th Se t o u n n e ev rtm e ape l Ra Ds rn te te ta In SditenU 983 11 ryusa e re ic T rv e e f th Se t o u n n e ev rtm e ape l Ra Ds rn te te ta In SditenU 984 21 g to in , e n s d k a d lu re is n , th a s y w te c ild .

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Foreign Trusts and Alternative Vehicles (30 pp) (relevancy score: 100%)

by Henry Christensen, III
from International Trust and Estate Planning (August 19, 2010)

Subchapter J of the Code alone speaks of: Electing Small Business Trusts (Section 641(c)) Pooled Income Funds (Section 642(c)(5)) Cemetery Perpetual Care Trusts (Section 642(i)) Foreign Trusts (Section 643) Revocable Trusts (Section 645) Simple Trusts (Sections 651 and 652) Complex Trusts (Sections 661 and 662) Charitable Remainder Trusts (Section 664) Accumulation Distribution Trusts (Sections 665-668) Grantor Trusts (Sections 671-679) Marital Property Trusts (Section 682) Trusts as Exchange...

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Taxation of Nonresident Aliens: An Overview (42 pp) (relevancy score: 100%)

by Michael J. Miller, Esquire Sanford H. Goldberg
from International Trust and Estate Planning (August 19, 2010)

RESIDENCE TESTS UNDER THE CODE A. Income Tax For U.S. federal income tax purposes, an alien is classified either as a resident or a nonresident with respect to the United States. 12 For purposes of the substantial presence test, the "United States" is defined to include the states, the District of Columbia, and the territorial waters of the United States.13 For this purpose, "United States" does not include the possessions and territories of the United States or the air ...

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Basic U.S. Transfer and Income Tax Rules Applicable to Non-Resident Aliens (44 pp) (relevancy score: 100%)

by Virginia F. Coleman
from International Trust and Estate Planning (August 19, 2010)

74 2 75 BASIC U.S. TRANSFER and INCOME TAX RULES APPLICABLE to NON-RESIDENT ALIENS Virginia F. Coleman Ropes & Gray LLP One International Place Boston, MA 02110 (617) 951-7000 I. Introduction A. U.S. transfer tax planning for the nonresident alien ("NRA") is essentially an exercise in structuring the NRA's transactions involving U.S. connections in such a way that 1) any gratuitous transfers during life will not attract a U.S. gift tax, 2) any property includable in the NRA's ...

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Effect of Tax Treaties on U.S. Activities of Nonresidents (42 pp) (relevancy score: 100%)

by Joseph S. Henderson
from International Trust and Estate Planning (August 19, 2010)

The U.S. Treasury Department negotiates U.S. tax treaties; however, as with all U.S. treaties, a tax treaty must be ratified by the U.S. Senate before it can enter into force. However, the starting point for U.S. tax treaty negotiations is the appropriate U.S. model tax treaty. 4(1)(a); U.S.-Germany Income Tax Treaty, Protocol, para.2; U.S.-France Income Tax Treaty, Art.

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Thinking Outside the Box: U.S. Federal Income Tax Issues for Trusts and Estates That Own Shares in Foreign Corporations (54 pp) (relevancy score: 100%)

by M. Read Moore
from International Trust and Estate Planning (August 19, 2010)

If a U.S. taxpayer has an interest in a foreign corporation, foreign partnership, foreign estate, or foreign trust that owns shares in a foreign corporation, the taxpayer will be deemed to "indirectly" own a proportionate share of the foreign entity's shares in the foreign corporation. The indirect and constructive ownership rules can result in a U.S. beneficiary of a foreign estate or foreign trust being deemed to own shares of a foreign corporation owned by that foreign estate or foreign ...

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Outbound Transfers: Code Sections 679 and 684 (26 pp) (relevancy score: 100%)

by Robert C. Lawrence, III
from International Trust and Estate Planning (August 19, 2010)

Treasury Regulation §1.679-1 ­ U.S. Transferor Treated as Owner of Foreign Trust.......... Any U.S. citizen, resident alien, or domestic corporation (including a U.S. grantor or U.S. beneficiary of a foreign trust) may act as the U.S. agent of the trust. -11- 225 F. Treasury Regulation §1.679-3(f) applies to transfers by a U.S. person to an entity owned by a foreign trust if the U.S. person is related to the trust.

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