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EU Competition Commissioner proposes a competition inquiry in the e-commerce sector

On 26 March 2015, the European Commissioner in charge of competition policy, Margrethe Vestager, announced a potential competition inquiry in the e-commerce sector. According to the Commission, the proposed inquiry is aimed at…more

B&B Hardware v Hargis Industries - Supreme Court: TTAB rulings refusing registration on likelihood of confusion grounds may be preclusive: implications for brand owners

The United States Supreme Court has decided an important question of trademark law that has divided the courts of appeals. The Court held in B&B Hardware, Inc. v. Hargis Industries, Inc., No. 13-352, 575 U.S. ____, 2015 WL…more

Using the Economic Loss Rule to Your Client's Benefit

All lawyers can benefit from having a toolbox of general legal knowledge with which to frame a case to their client's advantage. For business attorneys the economic loss rule is a particularly useful tool. At its simplest, the…more

Forming a Subsidiary Company in the United States

This memorandum sets forth the steps required to establish a U.S. subsidiary of a foreign parent company. Although the Limited Liability Company is briefly described below, this memorandum is primarily devoted to the formation of a…more

Potential refund of Swedish withholding tax: opportunity for US RICs

In 2012, the Swedish Administrative Court of Appeal concluded that Sweden’s withholding tax rules are not compatible with EC law when Swedish withholding tax is levied on dividend payments made to a Luxembourg SICAV fund…more

Show me the money! – New rules on disclosing invoice payment practices

The Government has confirmed it intends to require large publicly-traded companies to publish extensive details on their practices and policies for paying invoices…more

Luxleaks - Challenging the challenges to tax rulings in the EU

The European Commission's recent state aid crusade against so-called sweet deals in the form of tax rulings may have unwelcome consequences never contemplated by the Commission…more

Seven Training Imperatives to Address Your Biggest Cyber Security Risk: Employee Behavior

One of your best defenses against a cyber attack? Your employees. Make sure they are trained on their role in protecting your organization. There are pros and cons to the digital world that we all live in. Pros include access to…more

Switzerland introduces corporate tax reform III aiming to maintain its global competitiveness: 6 key points

Anticipating ongoing pressure from the European Union and the OECD, Switzerland has launched a draft corporate tax reform, called CTR III, focusing on increasing the competitiveness of Switzerland as a global corporate center…more

The PTAB May Be Taking a More Balanced Approach in Biotech and Pharmaceutical IPRs

Patent challengers were first able to file inter partes review (IPR) petitions on September 16, 2012. Since then IPRs have become an increasingly popular way of challenging the validity of patents. In the first three months that IPRs…more

Germany's safe harbors to its net operating loss carryover limitation rules – or: let's make a law

Historically – meaning until the end of 2007 – the German corporate tax law provided for limitation rules on the use of tax-wise net operating loss carryovers of a corporation, where the "loss corporation," after a change in ownership…more

Obama Administration Announces Plan to Combat Antibiotic Resistant Bacteria

On March 27, 2015, the Obama Administration released its National Action Plan for Combating Antibiotic Resistant Bacteria (NAP), a five-year, government-wide plan to address the spread of resistant bacteria. The main components of the…more

Reporters on Deadline
Contributor Spotlight

The financial markets are facing hundreds of rule changes from the Dodd-Frank Act, as well as from the European Union and across Asia. MarketsReformWiki aims to pull all rule filings, news releases…

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