Read Tax Law news, alerts, and legal commentary from leading lawyers and law firms:
Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
Corporate Law Report: Obamacare Deadlines, $13M for Exotic Dancer Misclassification, 2013 Medicare Taxes, More...
Tax Questions to Ask Yourself with the End of 2012 and the Fiscal Cliff Approaching
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
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
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
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
In This Issue:
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
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:
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
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
Welcome to the Jackson Walker’s ART of Franchising newsletter. As always, our intention is to provide you with timely and easy-to-read franchise advice, reminders and tips, so that, as industry leaders,...more
In This Issue:
UBIT Basics; Is the Income Taxable? Corporate Partnerships Maximizing Income; Corporate Sponsorship Income; Acknowledgment vs. Advertising; What is a Royalty? and, Cause Marketing.
A useful summary of the legal aspects of doing business in Ireland preapred for Lex Mundi and Practical Law Company by Arthur Cox...more
Current Legal Issues in Hotel Management Agreements in Russia
This article summarizes the principal legal issues in hotel management in Russia that hotel developers and operators are following in Russia...more
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