McDermott Will & Emery

227 West Monroe Street
Chicago, IL 60606, United States

  • +1 312 372 2000
  • +1 312 984 7700

Allied Domecq: Nexus-Combined Reporting

In Allied Domecq Spirits & Wines USA, Inc. v. Commissioner of Revenue, the Massachusetts Court of Appeals held that the parent company of a Massachusetts taxpayer could not be included in the taxpayer’s Massachusetts…more
| Civil Procedure, Commercial Law & Contracts, Constitutional Law, Taxation

Unfreundliches Verhalten rechtfertigt Abmahnung

Verhält sich ein Arbeitnehmer gegenüber Kunden unfreundlich und damit arbeitsvertragswidrig und mahnt ihn der Arbeitgeber deshalb ab, kann in der Regel eine Entfernung der Abmahnung aus der Personalakte nicht verlangt werden…more
| Civil Procedure, Labor & Employment Law

Missouri DOR Burden of Proof and Notice Requirements Remain Uncertain After Veto

The Missouri General Assembly passed several tax-related bills at the end of the legislative session in mid-May that would have altered the Department of Revenue’s (Department) burden of proof and changed its notice…more
| Administrative Law, Civil Procedure, Elections & Politics, Taxation

U.S. Appeals Courts Issue Conflicting Decisions on Whether ACA Permits Tax Subsidies of Health Care Coverage Purchased Through Federal Exchanges

On July 22, 2014, three-judge panels of the U.S. Courts of Appeals for the District of Columbia and Fourth Circuits issued conflicting decisions regarding whether the Affordable Care Act (ACA) permits federal tax credits for…more
| Civil Procedure, Labor & Employment Law, Health, Insurance, Taxation

New SAFE Rules Facilitate Registration for Overseas Financing and Investment by Chinese Domestic Residents

The Chinese foreign exchange control authority recently adopted material changes to the regulatory framework on overseas financing and investment via special purpose vehicles undertaken by Chinese domestic residents and the…more
| Commercial Law & Contracts, Labor & Employment Law, Finance & Banking, International Law & Trade, Securities Law

FDA Issues Draft Guidance on Communications Over Internet and Social Media Platforms

On June 17, 2014, the U.S. Food and Drug Administration (FDA or the Agency) issued two draft guidance documents, providing recommendations for two types of communication over internet and social media platforms. The first…more
| Administrative Law, Communications & Media Law, Consumer Protection, Health, Science, Computers, & Technology

New Ukraine-Related Sanctions Imposed on Russian Interests

On July 16, 2014, the Obama Administration responded further to developments in Ukraine by imposing another new round of sanctions on Russian, Ukrainian and Crimean parties. Importantly, for the first time, the United States…more
| Commercial Law & Contracts, Elections & Politics, Energy & Utilities, Finance & Banking, International Law & Trade

District Court Pares Down Price Discrimination Suit Against Chrysler

On July 11, 2014, the Northern District of California dismissed one of two federal antitrust claims brought against Chrysler Group LLC under the Robinson-Patman Act, 15 U.S. C. § 13, as well as several state statutory and common…more
| Antitrust & Trade Regulation, Civil Procedure, Commercial Law & Contracts

FTC Promotes Competition Among Professionals Through Advocacy, Enforcement

On July 16, 2014, Andrew Gavil, Director of the Office of Policy Planning at the Federal Trade Commission (FTC), testified on the subject of “Competition and the Potential Costs and Benefits of Professional Licensure” before the…more
| Antitrust & Trade Regulation, Commercial Law & Contracts, Health

CMS Proposes Update to 2015 Home Health Prospective Payment System for Comment

The Centers for Medicare & Medicaid Services (CMS) published its proposed update of the Medicare home health prospective payment system (HH PPS) rates for calendar year (CY) 2015 in the July 7, 2014 Federal Register. In…more
| Health

Focus on Private Equity - July 2014

In This Issue: - Latin American Private Equity on the Rise - Tax Considerations When Acquiring Non-U.S. Portfolio Companies—Mitigating Subpart F Inclusions - Private Equity Funds at Higher Risk of Antitrust…more
| Antitrust & Trade Regulation, Commercial Law & Contracts, Finance & Banking, International Law & Trade, Taxation

Aerospace & Defense Series: DOD Study Touts Competition Benefits in Military Purchases—Creates Implications for Future Antitrust Reviews

It is a general tenet that competition serves customers well, enabling them to acquire better products at lower prices. Of course, this premise underlies the antitrust laws. In the aerospace and defense industry, the customers…more
| Antitrust & Trade Regulation, Commercial Law & Contracts, Government Contracting

New York’s Revised Nonresident Audit Guidelines: A Tool for Taxpayers?

On June 18, 2014, the New York State Department of Taxation and Finance (Department) published a revised version of its Nonresident Audit Guidelines (Audit Guidelines). The Audit Guidelines are (and have been) issued by the…more
| Civil Procedure, Taxation

Focus on Regulatory Law - July 2014

In This Issue: - Regulation Authorities ..French Competition Authority ..Securities and Market Authority ..Audiovisual Council ..Authority for the Regulation of Electronic Communications -…more
| Antitrust & Trade Regulation, Commercial Law & Contracts, Communications & Media Law, Energy & Utilities, Securities Law

Federal Circuit Orders Stay Pending Completion of CBM Review

Applying section 18(a)(1) of the America Invents Act (AIA) to an issue of first impression, a divided panel of the U.S. Court of Appeals for the Federal Circuit reversed a district court, ordering a stay of the district court…more
| Civil Procedure, Intellectual Property, Science, Computers, & Technology
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