News 09 Apr. 2024
Curtis Announces New Partners and Counsels Across Offices in Spring 2024
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News 25 Jan. 2024
Counsel Mohannad A. El Murtadi Suleiman Addresses “Africanization” of International Investment Law
Event 18 Aug. 2023
Partner Borzu Sabahi Speaks at FDI Moot Shenzhen
News 25 Jul. 2023
Partner Eric Gilioli Ranked in Top 10 Influential Energy & Natural Resources Lawyers in Kazakhstan in Business Today
Client Alert 28 Dec. 2023
U.S. to Impose Secondary Sanctions on Non-U.S. Banks For Financing Russia’s Defense Industry
Event 22 Aug. 2023
Partner Dr. Claudia Frutos-Peterson to Speak at Arbitration and ADR Commission of the ICC Mexico
Event 11 Jul. 2023
Partner Elisa Botero Speaks on the Role of the ICC in Investment Disputes
News 15 Aug. 2023
Legal Reader Publishes Article on Dr. Majed Alotaibi’s Arrival as Senior Counsel in Curtis’ Riyadh Office
News 31 Jul. 2023
Curtis Welcomes Senior Saudi Advisor, Dr. Majed Alotaibi, to its Riyadh Office
News 24 Aug. 2023
Curtis Attorneys Quoted in CoinDesk on FTX Founder Sam Bankman-Fried’s Strategy Ahead of His Criminal Trial
Client Alert 10 Jul. 2024
EU Adopts New Restrictive Measures Against Belarus
Client Alert 26 Jun. 2024
The EU Adopts its 14th Sanctions Package Against Russia
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Curtis with Autodoc in the opening of its Italian subsidiary
Curtis Partners Honored in 2024 Lawdragon 500 Leading Global Litigators Guide
News 29 Jan. 2015
Curtis Senior Tax Counsel Linda Galler was quoted extensively in an article in Bloomberg BNA's Daily Tax Report on January 26 concerning how much access the IRS can demand for communications and work product prepared by tax professionals and provided to their clients.
Ms. Galler commented on two recent court decisions in the area of attorney-client privilege and work product. The first case involved a challenge by Texas-based German billionaire Georg F.W. Schaeffler to a lower court decision that documents prepared by EY LLP and law firm Dentons US LLP in advance of a business transaction are not protected by the work product doctrine because they do not specifically refer to litigation. Ms. Galler said, among other remarks, “if the lower court opinion is affirmed, attorneys will have to assumeat least in the Second Circuitthat pre-transaction advice probably will not be protected work product. In practical terms, phrases like if the matter is litigated' or should be matter be litigated, as anticipated' will become a regular part of pre-transaction written advice.”
In the second case, which also involved pre-transaction planning, the Tax Court held that participants in a tax shelter waived the attorney-client privilege when they put their legal knowledge, understanding and beliefs into contention by raising a “reasonable cause and good faith” defense to penalties. The taxpayer had not specifically relied on the legal opinion letter sought by the IRS. According to Ms. Galler, the result of the decision may be that “putting the taxpayer's state of mind at issue enables discovery of any and all otherwise privileged materials that could have contributed to the taxpayer's reasons for taking a return position. Any and all advice the taxpayers received from counsel would be discoverable, whether or not that advice supports the taxpayer's position.”
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