Are websites legally responsible for content posted by their users?
Do I need permission to use images from Google on my website?
Patent Infringement Defense Leveraging Contested Proceedings
Implementing a Counterfeit Enforcement Program
Design Patents: New Implications from the Hague Agreement
Patent Litigation and the Proposed Innovation Act of 2013
Developing a Business Strategy that Deters Counterfeiters
Protecting Trade Secrets When Employees Depart
Polsinelli Podcast - Conducting Business in China
Are there going to be new generic top level domains available in the future?
Beastie Boys Sue; Law Prof's 'Head Spins'
Polsinelli Podcast - Generic Drugs to Market - What's the Climate in 2014?
The Building Blocks of a Technology Deal
Emerging Strategies for Protecting Global IP Rights
Starting a new business? Intellectual Property 101 Presented by Prof. Islam & PA Thomas Lewry
Warranty vs. Indemnity
What should my company be aware of when launching a new website?
Demonstratives in Post-Grant Proceedings
Video: Claim Contruction in Post-Grant Proceedings
Today, the Maryland Court of Appeals held that Maryland may tax out-of-state Delaware holding companies that license patents to their parent company, which was doing business in Maryland. Gore Enterprise Holdings, Inc. v....more
Australia’s Assistant Treasurer has confirmed that the Government will consider the so-called “patent box” tax rules to assist Australian manufacturers of patented goods. Such rules are directed to lowering tax rates on...more
In This Article:
Federal Government; Alberta; British Columbia; Manitoba; New Brunswick; Newfoundland; Northwest Territories; Nova Scotia; Nunavut; Ontario; Prince Edward Island; Québec/Quebec; Saskatchewan; and Yukon....more
In a recent ruling, the Virginia Department of Taxation determined that payments made by a taxpayer to an affiliated corporation were not "royalty" payments and should not have been added back to the taxpayer’s Virginia...more
In This Issue:
- United States: Benefits of Intangible Property Migrations
- United Kingdom: Innovation: The Name of the Game
- Germany: OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) Within the...more
Whether you are transferring patent or acquiring rights in a patent, the tax consequences can vary greatly depending on how the transfer is structured. The IRS has recently issued a document (Legal Advice by Field Attorney...more
NJ Court Broadly Interprets Consumer Contract Protection Statute
by Christine M. Vanek on August 12, 2013
Discount restaurant coupons purchased online qualify as contracts under the state’s consumer protection statute,...more
In This Issue:
- COVER STORY
..5 Rules for General Counsel in the Digital Age
- CORPORATE & REPUTATION
..Bangladesh and Beyond: Walt Disney’s Leadership
..Who Really Ignited Obama’s...more
On June 28, Rep. Allyson Schwartz (D-PA) introduced legislation (H.R. 2605) to amend the Internal Revenue Code of 1986 to allow a deduction for "patent box" profit from the use of U.S. patents (and foreign patents in certain...more
The Tennessee Department of Revenue (Department) has issued Notice #13-06, dated June 2013, encouraging taxpayers subject to the Tennessee Excise Tax who took deductions for "intangible expenses" paid to affiliated or related...more
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
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
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
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
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
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
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
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'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
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
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
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
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
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
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