In a landmark unanimous decision, the Full Court of the Federal Court of Australia in Otsuka Pharmaceutical Co Ltd v Sun Pharma ANZ Pty Ltd [2025] FCAFC 161 (Otsuka FC) held that patent claims ...
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 ...
Since certain amendments in 2019, it has been widely recognized that Section 10:5-12.8 of New Jersey’s Law Against Discrimination (N.J.S.A. 10:5-12.8) prohibits non-disclosure provisions in employment ...
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Substance over form: How SC’s Tiger Global-Flipkart ruling on tax treaties sets crucial precedent
New Delhi: The Supreme Court Thursday ruled that capital gains from Tiger Global’s $1.6 billion stake-sale in e-commerce firm Flipkart to Walmart was taxable in India—a precedent that could prompt ...
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