News & Analysis as of

Intangible Property

Latham & Watkins LLP

Charging Ahead: Grappling With the Characterisation of Fixed and Floating Charges

Latham & Watkins LLP on

The characterisation of fixed and floating charges remains a complex area, not least with respect to new intangible asset types. The key distinction between a fixed and a floating charge is well established as a matter of...more

Holland & Knight LLP

DOE Announces Award Negotiations Updates for Large Capital Projects

Holland & Knight LLP on

The U.S. Department of Energy, Office of the Under Secretary for Infrastructure (S3) (DOE) held a webinar and released a memorandum on May 24, 2024, that provided key updates and guidance regarding award negotiations for...more

J.S. Held

Inside the Healthcare Industry: The Growing Importance of Intellectual Property Valuations

J.S. Held on

Intellectual Property (IP) has always been important to healthcare and life sciences companies as they develop new therapies, products, and / or processes. But knowing how to value, manage, and protect their IP is a growing...more

Mayer Brown

Corporate Governance Spotlight: Considerations for Protecting Valuable AI-Related Assets

Mayer Brown on

In 2023, the world-wide value of intangible assets (e.g., contractual rights and intellectual property (IP), such as patents, copyrights, and proprietary technology) reached USD57.3 trillion, surpassing pre-pandemic levels...more

JAMS

How Do We Protect Intangible Assets - A neutral’s perspective on how ADR may be impacted

JAMS on

One may be surprised to learn that in 2020, according to a study on intangible assets undertaken by Ocean Tomo (Intangible Asset Market Value Study - Ocean Tomo), 90% of the value of S&P 500–listed companies was accounted for...more

Holland & Hart LLP

The Vendor's Lender: Secured Creditor's Rights in Receivables Are Paramount

Holland & Hart LLP on

Accounts receivable serve as an important source of collateral – indeed, receivables and other rights to payment represent the lifeblood of asset-based lending, securitizations and factoring arrangements. Article 9 of the...more

Akin Gump Strauss Hauer & Feld LLP

Supreme Court and 1st Circuit Significantly Curtail Scope of Federal Property Fraud Statutes

Key Points- In two landmark decisions, the Supreme Court and the 1st Circuit significantly pared back the scope of the federal mail and wire fraud statutes. In Ciminelli v. United States, a political corruption case, the...more

McDermott Will & Emery

IRS Releases Proposed Regulations Addressing Repatriations of Intangible Property

McDermott Will & Emery on

BACKGROUND: SECTION 367(D) Section 367(d) generally addresses outbound transfers of intangible property to a foreign corporation. It treats a US transferor that transfers intangible property subject to Section 367(d) as...more

Proskauer - Tax Talks

Proposed Regulations Issued for Repatriations of Intangible Property under Section 367(d)

Proskauer - Tax Talks on

On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of Section 367(d) when...more

Ankura

Culture: Increasingly the Driving Force Behind Corporate Performance

Ankura on

This article is part of a collaboration inside The Culture Lab @ Ankura where experts from different fields come together to tell a more impactful story about business outcomes. For this session, Karen Fletcher from Ankura...more

Rivkin Radler LLP

Insurance Update - January 24, 2023

Rivkin Radler LLP on

It was a busy end to the year, as courts handed down several key insurance decisions before ringing in 2023. The Ohio Supreme Court considered the contours of “direct physical loss or damage” in two separate decisions –...more

Zelle  LLP

How Ohio Software Ruling Implicates Crypto Insurance Claims

Zelle LLP on

In the last week of December 2022, the Ohio Supreme Court published a much-anticipated decision in the EMOI Services LLC v. Owners Insurance Co. case. The decision was bold, and the court made no attempt to limit its holding...more

BakerHostetler

Ohio Supreme Court Waves Red Flag on Commercial Activity Tax Assessment

BakerHostetler on

Key Takeaways ..The Ohio Supreme Court decision in NASCAR Holdings, Inc. v. McClain is an Ohio commercial activity tax case that provides another recent example of state courts wrestling with how to apply statutory...more

McDermott Will & Emery

IRS Releases Memorandum Regarding Advance Payments of Section 367(d) Inclusions

McDermott Will & Emery on

On September 23, 2022, the Internal Revenue Service (IRS) released a memorandum (AM 2022-003) concluding that taxpayers cannot make advance payments of section 367(d) inclusions except in the limited situation in which the US...more

Rivkin Radler LLP

When New York Taxpayers Move Overseas

Rivkin Radler LLP on

Everyone has heard about the affluent, or even not-so-affluent, New Yorkers who have moved to Florida, or to another state, to escape New York’s tax regime, not to mention the cold. More recently, some of us are...more

Rivkin Radler LLP

Moving to the U.S.? Have You Planned for the Estate and Gift Taxes?

Rivkin Radler LLP on

It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

Cozen O'Connor

Pennsylvania Enacts Record Tax Reform

Cozen O'Connor on

Pennsylvania’s 2022-2023 budget, Act of Jul. 8, 2022, P.L. __. No. 53 (Act 2022-53) (HB 1342) implements sweeping tax reform and revises some of Pennsylvania’s most business-unfriendly tax provisions. The bill will:.....more

Stark & Stark

Tangible vs. Intangible Assets in Estate Administration

Stark & Stark on

Under a Last Will and Testament, a decedent disposes of both their tangible personal property as well as their intangible personal property. Questions might arise in the context of administering an Estate, however, as to...more

Rivkin Radler LLP

An S Corporation’s Sale of Real Property Following the Death of Its Shareholder

Rivkin Radler LLP on

Don’t Do It- There are certain generally accepted “dos and don’ts” of which almost every investor is certainly aware. For example, do not put all your eggs in one basket; if an investment seems too good to be true, stay...more

Freeman Law

The Source of Income from the Sale of Personal Property

Freeman Law on

The Source of Income from the Sale of Personal Property Generally, income from the sale of personal property is “sourced” to the residence of the seller. If the seller is a U.S. tax resident the source of the income is deemed...more

Bowditch & Dewey

Prince and Michael Jackson: Steps to Minimize Future Estate Tax on Unique, Hard to Value Assets

Bowditch & Dewey on

The estate tax settlement for Prince’s estate and the 250-page U.S. Tax Court judgment in the Michael Jackson estate tax dispute show the challenges taxpayers or their estates can face when valuing intangible and unique...more

Freeman Law

The Tax Court in Brief – TBL Licensing LLC v. Commissioner

Freeman Law on

Tax Litigation: The Week of February 7 – February 11, 2022 Williams v. Commissioner Sloane v. Commissioner TBL Licensing LLC v. Comm’r, Corrected 158 T.C. 1 | February 8, 2022 | Filed January 31, 2022 | Halpern, J. | Dkt. No....more

ArentFox Schiff

Rejuvenating Patent Monetization Using NFTs

ArentFox Schiff on

Non-fungible tokens have attracted widespread attention this year due to high-profile auctions involving NFTs representing digital artwork. Just as NFTs have invigorated the digital art landscape, they can rejuvenate patent...more

Sunstein LLP

NFTs – A Novel Challenge For Traders, Investors and Copyright Lawyers

Sunstein LLP on

Non-fungible tokens (or “NFTs”) are expanding rapidly into the mainstream in new and creative ways, behooving us to learn more about them. An NFT is a digitized, authenticated “token” that is linked to a digital asset. NFTs...more

123 Results
 / 
View per page
Page: of 5

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide