Intellectual Property › Tax Law

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

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

As Nonprofits Expand Their Global Reach, a Special Focus on Tax, Trademarks and the Foreign Corrupt Practices Act

In this presentation: - Introduction - Trademark/Brand Strategy and Protection - U.S. Foreign Corrupt Practices Act and Anti-Corruption - Cross-Border Tax Planning and Compliance Please see...more

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

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

Capital Infusion: Private Equity Update - May 2013

In This Issue: - DIGGING DEEPER: A Guide to Health Care Regulatory Due Diligence in Private Equity Deals 1 - Policy Spotlight: Affordable Care Act 6 - Case Spotlight: Best Practices in Down-Round Financings &...more

Energy Newsletter - May 2013

In This Issue: - DISPUTE RESOLUTION: - Oil & Gas Litigation: New Decision May Impede Fracking on Federal Land - Intellectual Property: Non-Practicing Entities (Patent Trolls) Target Oil and Gas...more

Carrying on Business in Canada

In This Publication: - Preface - General Information - Immigration - Investment Factors - Intellectual Property - Principal Forms of Business Entities - Taxation -...more

Inside M&A - Spring 2013

Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a...more

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

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

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

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

Raising Funds for Nonprofits: Key Legal Issues, Common Pitfalls & New Intellectual Property Concerns

In this presentation: *Charitable Solicitation: - Charitable Solicitation Regulatory Overview - Legal Considerations for the Charity’s Own Fundraising - Working with Professional...more

Mintz Levin’s London-based IP Practice Group Identifies the UK’s ‘Patent Box’ as a Boon for Clean Technology Clients

The UK government has proposed a new initiative called the “Patent Box,” designed to foster UK-based innovation and development, and enhance the competitiveness of the UK tax system. And, as an advantageous bonus for clean...more

Business News Digest – February 2013

In this issue: - What You Need to Know About the Proposed Maryland Investment Tax Credit for Cybersecurity - Trade Secret Legislation May Increase Infringement Claims and Lead to a Private Right of Action -...more

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

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

Omi_Dreamer-Fashion_and_Internet_Brand_MarketingEIN Confirmation Letter

Omi_Dreamer-Fashion_and_Internet_Brand_MarketingEIN Confirmation Letter

A legal document from the Department of Treasury Internal Revenue Service that acknowledges and certifies Omi Dreamer-Fashion and Internet Brand Marketing as an limited liability company. ...more

Countdown to The Introduction of The New Patent Box Regime

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

Supreme Court of Canada Establishes Important Principles in Transfer Pricing

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc.,1 (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules. Transfer pricing involves the allocation...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

Cross-Border Retailing: A Guide to Canadian Market Entry

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

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

Baker & McKenzie: The Global Employer: A Primer On International Labor and Employment Issues

Editors’ Note - In today’s global economy, a growing international focus is changing the political, economic, employment and labor landscape. Some US multinationals are expanding their workforces around the globe, and...more

Strategic Tax Planning for Non-Resident Aliens Using Private Placement Life Insurance- Part III

Part I of this series on investment tax planning for non-resident aliens (NRAs) focused on the potential tax benefits of private placement variable annuities (PPVA). Part II focused on the use of PPVA contracts by NRAs to...more

IRS Issues Guidance on Outbound Transfers of Intangible Property in Asset Reorganizations

In Notice 2012-39 (the “Notice”), the IRS issued guidance announcing its intention to issue regulations with respect to certain transfers of intangible property by a U.S. corporation to a foreign corporation in a...more

Lights! Action! Deduct!

There may be a documentary film to be made about the documentary filmmaker who stood up to the IRS and won! A recent tax court case could be an extremely important precedent for independent filmmakers and documentarians. The...more

Nonprofit Chapters and Affiliates: Key Legal Issues, Pitfalls and Successful Strategies

In this presentation: - Common affiliation structures - Key legal pitfalls Attribution of liability to affiliated entities Intellectual property ownership and use Antitrust...more