Administrative Agency Tax Intellectual Property

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Division of Tax Appeals Rules Patent License Fees Not Subject to Sales Tax in New York

A New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in favor of a medical device and technology company on the question of whether patent license fees that the company charged to its...more

New Guidance from the OECD on the Meaning of “Beneficial Owner” for Tax Treaty Purposes

Taxpayers and their advisors should be aware of a significant new development concerning the appropriate withholding tax rate on the payment of cross-border interest, royalties and dividends....more

Global Automotive Newsletter - June 2012

In This Issue: - The International Trade Commission: A Powerful Alternative for Patent Holders: What does a patent holder do when component parts that infringe one or more of its patents are imported into the...more

WTO Accession of the Russian Federation - Implications for Alcohol and Tobacco Sectors

Russia’s accession to the World Trade Organization (WTO) will create opportunities to increase exports of alcohol and tobacco products to Russia. On 16 December 2011, WTO Members accepted the terms of the Russian Federation’s...more

Intellectual Property News- October 2011- Tax Strategies Unpatentable Under America Invents Act

This article is the third in a series considering a section of the new patent statute and how it may affect your business. Another provision of the Leahy-Smith Patent Reform Act that went into effect immediately on...more

UK Government Publishes Road Map for Corporate Tax Reform

The Government of the United Kingdom has published the Corporate Tax Road Map which sets out how it proposes to enhance the competitiveness of the UK's corporate tax system, with particular focus on controlled foreign company...more

Sutherland Salt Shaker Vol. 1 No. 12- October 2010

IN THIS ISSUE: Schedule UTP – California Wants to See What’s Hidden Under Your Mattress; Combined Reporting Not a Surefire Revenue Raiser; U.S. Supreme Court Asked to Review Partnership Nexus Case; Washington State’s Digital...more

Tax Talk - Volume 3, No. 2 - July 2010

IN THIS ISSUE: 2 The Dodd-Frank Act – Trust Preferreds, Covered Bonds, and Section 1256 Contracts 3 Proposed Regulations Clarify Ambiguity in Debt Modification Regulations 3 Summitt v. Comm’r – Foreign Currency...more

Sutherland Salt Shaker- Vol. 1 No. 6- June 2010

IN THIS ISSUE: State Amnesty Programs; Special Tax Reform Council to Study Georgia's Tax Structure; Massachusetts Appellate Tax Board Applies Business Purpose Test in a Property Tax Case; Patent Issued for Computerized...more

MoFo Tax Talk - Volume 1, Issue 4

IN THIS ISSUE: Tax Law and the Credit Crunch – An Executive Summary, pg. 1 101 Events that Rocked the World – A Timeline of Significant Market Events, pg. 7 The Temporary Liquidity Guarantee Program and Bearer Debt, pg....more

Tributos e a Internet

Podemos caracterizar a internet como sendo uma rede de computadores ou sistemas informáticos, que se utiliza de uma mesma linguagem, representada por protocolos específicos, dividindo os mesmos espaços...more

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