Taxation

News & Analysis as of

Native American Business Law Alert: Significant Tax and Applicable Law Ambiguity in Proposed Revisions for Indian Lands...

The Bureau of Indian Affairs (BIA) is proposing to revise the process for obtaining and administering rights-of-way (ROWs) on Indian lands. While the proposed regulations seek to make improvements and clarifications...more

A Brief History of the Patent Law of the United States

Public perception of the patent system has swung widely over the years from highs, such as those in the late nineteenth century when Mark Twain could write “a country without a patent office and good patent laws was just a...more

Will the Star Quarterback Be Sacked by the Taxman?

On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University are employees because they “perform services for the benefit of the employer...more

Cayman Islands: Beneficial Ownership Register

The Cayman Islands government has recently concluded a consultation on a proposal to introduce a public register of the beneficial owners of Cayman-registered entities. The proposal has not been well received. The government...more

The Marijuana Regulation Bill That Keeps Getting Reintroduced

After the Justice Department issued a memo authorizing states to tax and regulate marijuana, Sacramento responded. Assemblyman Tom Ammiano (D-San Francisco) introduced AB 1894, a bill that may be viewed as an initial attempt...more

Top 5 Ediscovery Case Summaries – June 2013: Puerto Rico - Court Denies Taxation and Cost-Shifting of Ediscovery Costs

W Holding Co., Inc. v. Chartis Ins. Co. of Puerto Rico, 2013 WL 1352426 (D.P.R. Apr., 3, 2013). In this discovery dispute, the plaintiffs sought cost taxation of ediscovery costs under 28 U.S.C. § 1920 or cost-shifting...more

Top 5 Ediscovery Case Summaries – June 2013: 4th Circuit - Court Denies E. & J. Gallo Taxation Costs Spent Decanting ESI into...

Country Vintner of NC, LLC v. E. & J. Gallo Winery, Inc., No. 12-2074 (4th Cir. Apr. 29, 2013). In this case brought under the North Carolina Wine Distribution Agreements Act, the defendant submitted a bill of over...more

Top 5 Ediscovery Case Summaries – June 2013: Illinois - Race Tires America, Inc. Approach Adopted in Taxation Case

Phillips v. WellPoint, Inc., 2013 WL 2147560 (S.D. Ill. May 16, 2013). In this taxation dispute, the defendants submitted $83,642.83 in costs for recovery under U.S.C. § 1920(4), alleging that costs from two ediscovery...more

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