Tag Archives: Provisions

Guidance Slowing Appearing for UBIT & Excess Compensation TCJA Provisions

In its August 2018 Update for the 2017-18 Priority Guidance Plan, Treasury and the IRS identified only two exempt organization specific items from the Tax Cuts and Jobs Act (TCJA) as needing guidance this fiscal year: "computation of unrelated business… … Continue reading

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Real Estate Developers: Make sure all of your important contract provisions are included in the Agreement of Sale.

One of the most important pieces of advice I give builders and developers is to “get it in writing.”  It turns out that when you get it in writing is also critical.  A big national builder found itself in Court … Continue reading

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Updated EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018

On 5 September 2018, there was published on the legislation.gov website an updated draft EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 (the SI), together with an explanatory memorandum. The SI has been laid before Parliament … Continue reading

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Electronic Money, Payment Services and Payment Systems (Amendment and Transitional Provisions) (EU Exit) Regulations 2018

On 5 September 2018, HM Treasury published the draft Electronic Money, Payment Services and Payment Systems (Amendment and Transitional Provisions) (EU Exit) Regulations 2018 (the Regulations), together with an explanatory memorandum. The Regulations were published in conjunction with the Draft … Continue reading

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Comments on Article 13 and related provisions in the JURI Committee Report for a Directive on Copyright in the Digital Single Market

Adj. Prof. Dr Silke von LewinskiIn the run-up to the Plenary vote of the European Parliament in June and again currently, some academics and other voices have criticized the JURI Committee Report especially on Article 13 of the Proposal for … Continue reading

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