The terms ‘assignment’ and ‘novation’ are sometimes used interchangeably in relation to construction projects, but they are, in fact, very different. While both involve bringing in a new party to the ...

The Income Tax Appellate Tribunal’s (ITAT) judgment in the Tellabs India case will be useful guidance for determining the applicability of the transfer pricing regulations in the context of assignment ...

As you are aware that a contract of marine insurance is an agreement whereby the insurer undertakes to indemnify the insured, in the manner and to the extent thereby agreed, against transit losses, ...

If you plan to assign your contract, you (the assignor) must notify the regional office in writing of the intent 60 days before assigning the contract. You and the assignee must complete Form 5881, ...