The Briefing: Not Terminated - Cher Still Entitled to Her Share of Music Royalties
The Briefing: Not Terminated - Cher Still Entitled to Her Share of Music Royalties (Podcast)
SCOTUS applies the "discovery rule" in timely copyright infringement claim; Cher wins in Marital Settlement Agreement vs Copyright Grant Termination Notices; Student Athletes Win Revenue Share and NIL
Entertainment Law Update Episode 160 – August/September 2023
NFTs and Your Business – Separating Fact From Fiction
NFT Perspectives: A Discussion With Artist and Filmmaker Haik Kocharian
JONES DAY PRESENTS®: Nonfungible Tokens and the Gamification of Markets
Navigating the Once-Obscure German Nonresident Withholding Tax
Nota Bene Episode 111: Charting the New World of Music Royalty Investment with Sid Fohrman
Nonpublication Requests For Patent Applications: Disadvantages
Jones Day Talks Intellectual Property: Blurrier Lines and Narrow Grounds—Implications of the Ninth Circuit’s Blurred Lines Decision
A Focus on Energy: Royalty Trusts
Instapundit: America's IP Laws Need to be "Pruned Back"
On December 19, 2023, the U.S. Treasury Department announced that the Income Tax Treaty between the United States and Chile (the “Treaty”) entered into force. The Treaty was originally signed in February of 2010, and, after...more
In the newly released Proposed Foreign Tax Credit (FTC) Regulations, Treasury provided some measure of relief on cost recovery and royalty withholding, two of the most troublesome aspects of the Final FTC Regulations that...more
Individuals, estates, and trusts that paid significant amounts of the 3.8% net investment income tax or the 0.9% additional Medicare tax in 2016 or later years should consider filing protective claims for refund of those...more
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts and Jobs Act (TCJA or...more
Challenges of Transferring IP Offshore - What constitutes intellectual property (“IP”) has long been a contested issue in tax practice, but generally includes intangible assets as wide-ranging as patents, copyrights,...more
On September 2, 2015, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Temporary Regulation § 1.954-2T concluding that third party arrangements cannot be taken into account for...more
In December 2010, the IRS and Treasury proposed regulations that required the allocation of sales-based royalties and vendor allowances exclusively to property that has been sold (or for inventory property, deemed sold under...more