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  • The Equal Access to Justice Act – Winning attorneys’ fees when the government goes too far

    January / February 2016
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 951

    Abstract: The Equal Access to Justice Act provides for the recovery of attorneys’ fees from the government when it acts in bad faith or pursues a matter that isn’t substantially justified. This article describes a case in which an appeals court considered whether the Department of Labor should pay a plaintiff’s attorneys’ fees following a particularly aggressive investigation. A sidebar focuses on how a court may determine whether a frivolous argument has been proffered and pursued.

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  • Take care with transfer pricing – Out-of-compliance policies can lead to costly tax penalties

    Fall 2011
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 951

    Abstract: “Transfer pricing” refers to the price that related parties, such as divisions of a company, charge one another for goods or services. With revenue-hungry governments worldwide looking to keep their tax bases strong, many are stepping up enforcement on transfer pricing. Manufacturers that don’t follow the rules can be taxed twice on transactions, and face hefty penalties to boot. This article looks at “arm’s-length” requirements for transactions between related parties, along with common audit triggers. A sidebar examines advance pricing agreements for related-party transactions.

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