November

  • November 2015 Tax Credits and Incentives Update

    This post continues a monthly series outlining updates in state tax credits and incentives; included here are legislative, gubernatorial and case law updates. While tax credits and incentives have their fair share of critics, they are a reality in today's competitive business environment in which states compete with each other for jobs and investment. Regardless of the criticisms, state tax credits and incentives benefit many kinds of entities in a number of different ways.
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  • Freezing Orders in Jersey in Post-Judgment Proceedings

    In a recent unreported decision,ENRC NV v. Zamin Ferrous Limited(2015) JRC 217, the Jersey Royal Court demonstrated its consent to ensuring that judgment creditors can enforce their judgments worldwide.
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  • Discovery Obtained Under Section 1782 Is Not Precluded From Use In Subsequent Litigation In the U.S.

    The Eleventh Circuit recently addressed an issue of first impression as to whether discovery obtained under 28 U.S.C. Section 1782 could later be used in civil litigation in the United States. InGlock v. Glock, Inc, 797 F. 3d 1002, plaintiff filed a proceeding under 28 U.S.C. Section 1782 seeking to discover evidence for use in her Austrian divorce proceedings. About one and one half years later, she filed a separate RICO lawsuit in the U.S. Plaintiff returned to the Section 1782 court to seek authorization to allow her to disclose the documents she obtained in that litigation to her RICO attorney for potential use in the RICO action.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.

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