Tax Law, Business Organization, Intellectual Property

Capital Infusion: Private Equity Update - May 2013

by Sean Clancy, Adam Connatser, Lindsay Faine, Jon Finger, Rani Hauth Guerra, J. Atwood Jeter, Robert Johnston III, Amy Kaufman, David McLean, Ryan Mitchell, George Schutzer, Akash Sethi | Patton Boggs LLP on 5/8/2013

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

Carrying on Business in Canada

by Heenan Blaikie LLP on 5/3/2013

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

Inside M&A - Spring 2013

by Joseph S. Adams, Robert Clary II, Thomas P. Conaghan, Jeffrey Holdvogt, Joanne Ludovici, Jennifer Mikulina, Jeffrey Rothschild, Jake Townsend, Jeffrey Wagner | McDermott Will & Emery on 4/30/2013

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

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

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

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

by Orrick, Herrington & Sutcliffe LLP on 8/28/2012

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

Doing Business in Poland

by Miller Canfield on 5/19/2012

Table of Contents: - Overview...1 - Forms of Entity.... 1 - Establishing A Business...2 - Specific Form of Doing Business In Poland-Direct Sales...4 - Dispute Resolution Mechanism... 5 - Labor Matters and...more

Inside the (Patent) Box: UK Government introduces beneficial tax regime on patent income

by Morrison & Foerster LLP on 5/1/2012

Beginning on 1 April 2013, the UK Government will reduce the rate of corporation tax payable in the UK on profits arising from patents and some other forms of intellectual property (“IP”). The reduced tax rate implemented by...more

Strategic Intellectual Property Offshoring Through Outsourcing

by Fred Logue on 4/26/2012

Traditionally intellectual property (IP) offshoring has been used by multinational corporations as a way to reduce their global effective tax rates by holding their IP in low tax offshore jurisdictions. The 2009 relocation by...more

All About UBIT: What Nonprofit Leaders Need to Know

by Venable LLP on 3/20/2012

In this presentation: - What is Unrelated Business Income? - UBIT Exceptions: Qualified Sponsorship Income - UBIT Exceptions: Royalty Income - Cause-Related Marketing Please see full presentation...more

Incorporating in Armenia

by Nerses Isajanyan on 3/6/2012

The article outlines the basic features of Armenian corporate law. Fundamentals of corporate formation, administration and other aspects of corporate activities are summarized in a few short paragraphs....more

Taxpayer Wins “Beneficial Ownership” Case: Velcro Canada Inc. v. The Queen

by Osler, Hoskin & Harcourt LLP on 2/29/2012

The Tax Court of Canada recently allowed the taxpayer’s appeal in Velcro Canada Inc. v. The Queen. The issue on appeal was whether a Dutch company was the beneficial owner of royalties paid to it by a Canadian...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

Bipartisan Push for Royalty Addbacks

by McNees Wallace & Nurick LLC on 2/23/2012

In January 25th, Pennsylvania House Members Dave Reed and Eugene DePasquale, together with 62 bipartisan cosponsors, introduced legislation (HB 2150, PN 3019) to disallow deductions under Pennsylvania’s Corporate...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

Doing Business In Canada

by Osler, Hoskin & Harcourt LLP on 10/31/2011

Doing Business in Canada is designed to give business executives, counsel and potential investors from foreign countries a concise overview of Canada’s legal and economic framework and key business legislation. For those...more

Protecting and Licensing Nonprofit Trademarks: Key Trademark and Tax Law Issues

by Venable LLP on 9/28/2011

Trademarks Have Come of Age..... Every Nonprofit Has Brands to Protect..... The Rise in Legal Battles Among Nonprofits Over Trademarks..... Clearing Trademarks: Selection and How to Work with Marketing...more

Carrying on Business in Canada: An Overview of the Canadian Legal and Business Landscape for Investing, Starting and Operating a...

by Heenan Blaikie LLP on 7/1/2011

Carrying on Business in Canada is a general overview of, and introduction to, Canadian legislative and business considerations involving starting and operating a business, and investing in Canada. Carrying on Business in...more

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Tax Law › Business Organization › Intellectual Property