Commercial Law & Contracts, Intellectual Property, Tax Law

What A Tax Attorney Can Do for You: Understand How Apple, Inc. Legally Does Not Pay Income Tax

by Anthony Diosdi | Moskowitz LLP on 5/22/2013

When Apple Inc., disclosed that it has not paid any corporate income tax over the past 4 years, it got the government’s attention. Hailed before the Senate, Apple is confident in their tax position because, it is legal. ...more

IRS Taking Tough Stand On Benefits And Burdens Of Ownership In Recent Section 199 ILM And Tax Court Cases

by Todd Reinstein | Pepper Hamilton LLP on 5/8/2013

On April 1, the Internal Revenue Service (IRS) released ILM 201313020 (ILM) in response to an IRS Appeals Division request. It concludes that planning and development activities undertaken by a publisher of books and other...more

Taxation Of Computer Software Sales: Ordinary Income, Capital Gain, Or Both?

by David Blum | Levenfeld Pearlstein on 4/29/2013

The taxation of computer software is complex, confusing, and in some circumstances, uncertain; although self-created computer software is routinely sold today, especially with the significant increase in the number of...more

The UK Patent Box – Clawing Some Money Back from the Taxman

by Anne Campbell, David Wraige | Mintz Levin - Intellectual Property on 4/18/2013

As of April 1st, companies paying UK corporation tax can take advantage of a new tax regime, dubbed the “Patent Box,” to reduce their tax burden. Here we explain why this new regime has been put in place and how and why it...more

Distribution in China – Legal Issues

by John Huang, Frank Schoneveld, Winston Zhao | McDermott Will & Emery on 4/4/2013

McDermott Will & Emery is pleased to offer “Distribution in China – Legal Issues*,” a one-stop resource covering distribution in China, including: The business models and legal structures most commonly used for...more

W.L. Gore’s Impact on Pending Maryland Cases and Audits

by Stephen Blazick, Alexandra Sampson | Reed Smith on 2/15/2013

In a case decided late last month, Comptroller of the Treasury v. Gore Enterprise Holdings, Inc. and Future Value, Inc., Nos. 1696 and 1697 (January 24, 2013), the Maryland Court of Special Appeals held that patent royalties...more

Countdown to The Introduction of The New Patent Box Regime

by Désirée Fields, Tom Scott, Hiroshi Sheraton | McDermott Will & Emery on 1/21/2013

From 1 April 2013, UK companies will be able to elect into a new regime that applies a lower rate of corporation tax to profits from qualifying intellectual property (IP) rights. The relief will be phased in, culminating on...more

Cross-Border Retailing: A Guide to Canadian Market Entry

by Bennett Jones LLP on 10/23/2012

Given our healthy economy, a robust retail market and proximity to the United States, Canada is an increasingly attractive destination for U.S. retail investment. Entering the Canadian retail market can be smooth and...more

Mandelbaum Salsburg Fall 2012 Newsletter

by Arla Cahill on 10/19/2012

Mandelbaum Salsburg's Fall 2012 Newsletter containing helpful information for businesses and individuals. Table of Contents: Why Every Employer Needs a Social Media Policy A Business’s Obligations Under The Identity...more

Global Automotive Newsletter - June 2012

by Miller Canfield on 6/30/2012

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

Where’s the Beef? Virginia Circuit Court Allows Wendy’s to Claim Exception to Addback for Royalties Paid to Affiliate

by Reed Smith on 4/18/2012

A new opportunity may exist for franchisors to claim an exception to Virginia’s royalty addback statute based on a recent Circuit Court decision. In Wendy's International Inc. v. Virginia Dep't of Taxation, decided March...more

"Beneficial Owner" - CRA'S Assessment Of Velcro Doesn't Stick

by Dentons on 2/28/2012

The Tax Court has once again considered the meaning of the phrase “beneficial owner” for purposes of the tax treaty between Canada and the Netherlands. It has also once again ruled in favour of the taxpayer in...more

What You Need to Get Done Now If You Want to Sell Your Company in 2012

by Mintz Levin - Corporate & Securities on 2/24/2012

One of today’s most discussed political topics is the expected expiration of the Bush tax cuts after December 31, 2012. If Congress doesn’t act, among other things, the individual U.S. federal income tax rate...more

PA Tax Law News -- February 2012

by McNees Wallace & Nurick LLC on 2/20/2012

In This Issue: Governor’s Budget Proposal Maintains Capital Stock/Franchise Tax Phaseout But Asks Retailers to Pay More Marcellus Shale Impact Fee Enacted Property Tax Reassessments...more

Guide to Incorporating an Ontario Business Corporation

by Stephen Sweeney on 1/1/2012

Incorporation Guide...more

M&A Agreements: Opportunities And Perils In Asset Acquisitions

by Jackson Walker on 12/28/2011

Table of Contents: I. INTRODUCTION ... 1 II. ALTERNATIVE STRUCTURES FOR TRANSFERS OF BUSINESSES ...... 3 A. Common Threads; Alternatives ... 3 B. Mergers and Consolidations ... 4 C. Purchases of Shares... 5 D....more

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

by King & Spalding on 12/22/2011

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

European IP Bulletin - Issue 82, July 2011

by McDermott Will & Emery on 8/2/2011

In This Issue: PATENTS The “Patent Box”: Preferential Tax on Profits From Patents On 10 June 2011, the UK Government launched a Consultation on the “Patent Box”, a preferential corporation tax regime of 10 per...more

Patent Box - proposal in England

by Stuart Miller on 7/10/2011

Patent Box The aim of the UK Government’s proposal for the so called Patent Box is to ease the tax on income from the exploitation of patents held by UK companies. The article covers: Reduced tax.......... Which...more

TGS-NOPEC Victory in Franchise Tax Case has Broad Implications for Texas Businesses

by Jackson Walker on 6/7/2011

On May 27, 2011, The Texas Supreme Court found in favor of TGS-NOPEC Geophysical Company in a dispute involving how TGS' receipts from the licensing of its geophysical data should be apportioned for Texas franchise tax...more

Nortel is Now Final: Most Software is Now Exempt from California Sales Tax; State Board of Equalization Expected To Fight Refund...

by Reed Smith on 5/5/2011

Last week, the California Supreme Court denied the California State Board of Equalization's petition for review of the Court of Appeal decision in Nortel Networks, Inc. v. State Board of Equalization, holding that a license...more

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Commercial Law & Contracts › Intellectual Property › Tax Law