Contractor’s Role as Prime and Sub Under Same Program Upheld
Client Alert | less than 1 min read | 06.30.15
In Enterprise Info. Servs., Inc. v. DHS (June 16, 2015), the Civilian Board of Contract Appeals ruled that a contractor could perform as both a prime and a subcontractor in different functional categories on the agency's EAGLE II program. The Board rejected DHS's argument that a "news alert" prohibiting that practice acted as a modification and had a legal effect on the prime contract in its current state, but the decision did not foreclose DHS from formally modifying the contract to prohibit the practice.
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Client Alert | 3 min read | 07.13.26
Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine
Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
Client Alert | 6 min read | 07.09.26
EU Steel Overcapacity Regulation: New Permanent Measure in Force from 1 July 2026
