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
1. Types of Business Entities - Investors may choose from the following types of business entities: • Private limited liability company • Public limited liability company • Individual enterprise • Limited...more
The UAE has not imposed corporate taxes on profits of most corporations or other businesses historically. That said, the Government of UAE will be introducing corporate tax to be levied on businesses, effective for financial...more
A new report (the Report) published by the German Federal Ministry of Finance (the MOF) suggests that there may be some forthcoming relief for taxpayers impacted by a nearly century-old tax provision which requires...more
In this episode of Skadden’s “GILTI Conscience” podcast, partners Nate Carden and David Farhat discuss the German nonresident withholding tax with partner Johannes Frey, in the Frankfurt office, and Ryan Lange and Kerim Keser...more
On February 11, 2021, the German Federal Ministry of Finance (GFMF) published a decree (the Decree), confirming their position that German withholding tax (at a rate of 15.825%) is due and payable on gross royalties that are...more
On November 6, 2020, the German Federal Ministry of Finance issued a decree addressing certain open questions relating to foreign taxpayers’ obligation to submit tax filings for royalty income derived from intellectual...more
Backup Withholding requires a payer to “withhold tax” from payments that are not otherwise subject to withholding. A Taxpayer (payee) may be subject to Backup Withholding if it...more
President Donald Trump signed the U.S. tax reform bill previously entitled the Tax Cuts and Jobs Act into law on December 22, 2017, enacting comprehensive U.S. tax reform with most provisions becoming effective starting on...more
Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more
The South African Revenue Service has issued a draft interpretation note on the application of the withholding tax imposed on royalties in terms of sections 49A to 49H of the Income Tax Act. ...more
The spring budget includes a number of announcements that relate to taxation, the most significant of which is a “roadmap” for UK corporate taxation through 2020....more
The parties to licenses of technology should consider tax issues with such licenses. The following is a summary of some of the tax implications that may arise with regard to technology licenses....more