Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more
In a March 28, 2013 decision, New York’s highest state court, the New York State Court of Appeals, held that New York’s “click-through” nexus statute, Tax Law § 1101 (b)(8)(vi), does not violate the United States Constitution...more
In this issue: - Shearman & Sterling Secures Favorable Settlement of $807 Million IRS Claim Against Ambac Financial Group - AIG Case Requires Economic Substance for Transactions Generating Foreign Tax Credits -...more
On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more
“The world has changed dramatically in the last two decades… An entity may now have a profound impact upon a foreign jurisdiction solely through its virtual projection via the Internet.” ...more
In This Issue: - Firm News: DoJ Star Healthcare Fraud Prosecutor Joins Washington, D.C. Office; and Quinn Emanuel Wins Top Honors at the Inaugural U.S. Benchmark Annual Awards - Main...more
On October 11, 2012, the Academy of Motion Picture Arts and Sciences won cancellation of an “Oscar Della Lirica” design mark from the Cancellation Division of the Office for Harmonization in the Internal Market (“OHIM”). ...more
In This Issue: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more
On March 28, 2013, in Overstock.com, LLC v. New York State Dept. of Taxation and Finance, the New York Court of Appeals, New York's highest court, upheld the New York State "click-through nexus" statute against a challenge...more
The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct...more
In this presentation: - Internet Selling - Internet Buying - Nexus - Sales and Use Tax Audits - Conference Hosting Please see full presentation below for more information....more
In This Issue: Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal; Tribunal Affirms There Is No Right to a Hearing Without a Notice of Deficiency or Refund Denial; Department Rules that Real Estate-Related...more
In This Issue: • Bottle Design and Bottle Cap Design Are Both Entitled to Trademark Registration • Disney Owns Winnie-the-Pooh Trademarks • Apple Loses Claim Against Amazon for Use of Appstore - Excerpt...more
In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more
In this issue: - FTC Adds New Commissioner - Balance, Clarity Key to Success of Class Action Waivers - FDA’s Proposed Food Safety Rules Focus on Prevention - WhoNu Dueling NAD, CARU Inquiries Would...more
Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Massachusetts. Every three months we will be updating you on the key cases and administrative releases, as well as...more
In This Issue: *FEATURE ARTICLES - New Pregnancy and Disability Regulations for California Employers - Washington Federal Court Declines to Uphold Broad Non-compete Restrictions Against California...more
Application developers have been put on notice by the State of California. It is time to pay attention to user privacy and collection of information from user devices. In an effort led by the office of California...more
Amazon has recorded another success in its battle with Apple over use of the term APP STORE. The U.S. District Court in California has granted Amazon’s motion for summary judgment on Apple’s claim of false advertising...more
So 2013 starts, and what better way to kick off Year 5 of this blog than discussing Amazon.com's effort to enforce a non-compete against an executive who left for Google....more
The Housing Assistance Tax Act of 2008 included a new IRS mandate that requires certain companies that settle payments for merchants and other payment processors to report the gross sales of the transactions to the IRS each...more
I use a well-publicized decision to teach some important concepts about intellectual property law to non-specialists. The idea is that non-specialists, even non-lawyers, would benefit from this basic knowledge, even if they...more
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