SALT & Pepper

  • Pre-Judgment Freeze of Assets in Australia Upheld

    A Singapore entity who had entered into a joint venture with an Indonesian entity brought suit in Singapore. The Indonesian entity owned shares in an Australian company. The Singapore entity made an ex parte application to the Supreme Court of Western Australia (“Supreme Court”) to freeze the shareholding interests. The court granted the application, but the Court of Appeal dismissed the freezing order. The High Court reversed.
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  • 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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  • Deal Points: A Reminder about Sales and Use Tax Issues in Middle Market Dispositions

    As the end of 2015 nears, as in past years, we in the Business and Finance Group of Horwood Marcus & Berk find ourselves again working fervently to assist highly successful middle-market companies and their sponsors through stock sales or asset dispositions on a year-end timeline.
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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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