In Vhay's view, the legislative history specifically a 1936 revision of 62 makes clear that the Legislature saw a distinction between a "purchaser" who had bought a deed to the taxpayer's property at a sale conducted by the local tax collector and an "assignee
" of a tax title, like Tallage.
Whatever their benefits for general creditors, the administrative burden on assignees
inherent in specificity and policing requirements is inimical to access to credit and capital by an enterprise based on an assignment of its present and future claims.
Most of the IPSCs patent portfolios of leading assignees
covers patents related to cancer followed by cardiovascular diseases, diabetes, and multiple sclerosis.
In light of this, assignees
were well positioned to highlight instances where the broader MNE context needed to be considered to a greater extent.
Interestingly, of the seven assignees
interviewed, two presented very strong views questioning the value of relying on a mentor or a sponsor to enable the use--following repatriation--of the learning and experiences acquired during international assignments, certainly in regards to one of the two assignees
A brief examination of deployment strategies of major assignees
, including National Instruments, Rockwell Automation, Siemens, Schneider Automation, Cognex
In the future, 57 per cent of companies expect the number of key or strategic assignments to increase, 51 per cent expect to deploy a higher number of younger assignees
and 41 per cent anticipate more assignments to remote locations.
As mentioned previously, there is often a disparity between an assignee
Even though the Wisconsin statute does not provide for defenses, it is recommended that a creditor create an ordinary course of business analysis as well as a new value analysis to show the receiver or assignee
that continuing to do business with the debtor is proof that the creditor had no reason to believe the debtor was insolvent.
, accordingly, are entitled to assert a claim against TIS for $2,701,607.67, the uncollected balance of the judgment against Merit.
CPAs--whether internal or external advisors--are often called upon to help with such moves by supporting tax reimbursement policies; accounting for the difference in the home and foreign countries' taxes imposed on assignees
; managing corporate tax issues, such as permanent-establishment risk; and ensuring that the employer is compliant with tax withholding obligations.