Second Circuit: Revenue Rule Does Not Block Fraud Claims by Danish Tax Authority
Two weeks ago, in Skatteforvaltningen v. Markowitz, the Second Circuit Court of Appeals issued a decision involving one of the less frequently invoked doctrines of transnational litigation: the so-called “revenue rule.” This rule essentially bars courts in one country from enforcing the tax laws of another. As the recent decision indicates, though, it does not…
Continue ReadingMDL-ing Transnational Litigation
What happens when the tax authority of the Kingdom of Denmark believes it was defrauded by more than 150 pension plans across the United States? A multidistrict litigation! This post briefly summarizes an unusual litigation in the Southern District of New York captioned In re SKAT Tax Refund Scheme Litigation. The post begins with a…
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