The article discusses a recent District Court decision regarding the application of substance over form and other “tax common law” doctrines in a context in which the IRS also proposed adjustments ...

Many states have enacted statutes curtailing lawsuits designed to chill free speech. Known as anti-SLAPP statutes, these laws often include mechanisms to protect defendants from the burdens of ...

LONDON - JULY 27: An online Casino's website is pictured on the internet on July 27, 2004 in London. (Photo iillustration by Graeme Robertson/Getty Images) Unlike licensed iGaming, online sweepstakes ...

Substance over Form: Supreme Court redefines treaty benefits for foreign investors A landmark Supreme Court judgment in the Tiger Global tax case has fundamentally reshaped the rules for foreign ...