September 2017: An Update on UK Tax Disputes Including the New UK Corporate Criminal Offense: What Is It and What Should You Do About It?

by Quinn Emanuel Urquhart & Sullivan, LLP
Contact

Quinn Emanuel Urquhart & Sullivan, LLP

Introduction
Across the world, tax authorities are becoming more aggressive and have sharpened their focus on corporates and multinationals. As a result, tax audits, investigations and disputes have increased significantly, both at the domestic and cross-border levels. Tax authorities are also now introducing offenses targeted at corporates and partnerships that fail to prevent tax
evasion.

From September 30, 2017, the UK tax authority HR Revenue & Customs (“HMRC”) will begin to enforce a new corporate criminal offense aimed at corporates that fail to prevent staff, agents and certain service providers from deliberately facilitating tax evasion. This offense under the Criminal Finances Act 2017 targets both UK and off-shore tax evasion by any company or partnership with a link to the UK. The only defense is for corporates to show that they have “reasonable prevention procedures” in place aimed at
preventing the facilitation of tax evasion. Companies or partnerships that breach the new corporate offence may be punished upon conviction by unlimited fines. By taking simple preventative steps, corporates can
minimize the risk of exposure to this new offense.

In addition, tax disputes around the world are expanding beyond the usual tax tribunal and tax court domains with increased tax-related disputes under
development agreements or tax treaties, whether double tax treaties or bilateral investment treaties. This has become necessary in various jurisdictions, for example in various African countries, where corporates rely
increasingly on remedies in development agreements or treaties to defend aggressive and unlawful actions by tax authorities or their governments. As a result, tax in the context of arbitration proceedings has become a significant growth area.

Tax: From Local to Global
The publication of the Panama Papers in 2015 was a watershed moment for tax authorities around the world. Millions of documents were leaked, which detailed the financial and legal affairs of thousands of off-shore entities and revealed a level of tax evasion and fraud that had previously been undetected.

Since that time, and in order to become more effective, tax authorities have enhanced their powers to enable them to prosecute tax evasion and, in addition, to prosecute the facilitation of such tax evasion. Tax authorities are increasingly extending their global reach and cooperation. It has been reported that, over the past five years, the HMRC has nearly doubled its requests for help from foreign governments. The number of inquiries by the HMRC to foreign authorities surged seven per cent (7%) in 2016 alone (Financial Times, UK Tax Evasion Investigations Increasingly Going Global, 5 July 2017). A recent example of cross-border cooperation in tax enforcement occurred in March 2017, when the HMRC announced that it had launched an investigation into an unnamed “global financial institution” for suspected tax evasion and money laundering, in partnership with the tax authorities of the Netherlands, Australia, Germany and France. It has since been revealed that the financial institution in question is Credit Suisse (Financial Times Advisor, Credit Suisse Faces International Tax Probe, 3 April 2017). Such multi-jurisdictional co-operation is likely going to increase significantly.

The New Offense: Failure to Prevent the Facilitation of Tax Evasion
Under UK law, the Crown Prosecution Service (the “CPS”) can prosecute tax evasion (either under statute or under the common law) where a person or company has acted knowingly, dishonestly and has had actual involvement in the non-payment of tax. The CPS may also prosecute the facilitation of tax evasion where a person or company deliberately and dishonestly facilitates (i.e. encourages or assists) tax evasion by another. The HMRC has powers to conduct investigations into these offenses and works closely with the CPS to bring such prosecutions. Adding to these powers, the new statute permits tax authorities to go one step further and target corporates that fail to prevent the facilitation of tax evasion. The new corporate offense criminalizes the failure of a corporate to prevent the facilitation of tax evasion by a person who performs services for, or on behalf of, that corporate when acting in that capacity. This means that any corporation or partnership, not just banks and financial services providers, can be held responsible where a staff member, contractor or other agent facilitates tax evasion either in the UK or overseas in the course of business. This is a drastic development and places a significant burden on corporates to take steps necessary to avoid criminal liability.

What Is It?
The Criminal Finances Act 2017 became law in the United Kingdom on 27 April 2017. The Act creates two new corporate offenses of failing to prevent facilitation of UK and foreign tax evasion. These offenses will become effective as of 30 September 2017. A company or partnership will be held criminally liable for the actions of its employees, agents or other “associated persons” unless it can demonstrate that it had “reasonable prevention procedures” in place. This is a similar mechanism to section 7 of the Bribery Act 2010. There are slightly different requirements for the offenses dealing with UK and foreign tax evasion.

Potential Costs of Non-Compliance
Corporates that fail to comply with the two new corporate offences are at risk of potential investigation costs, and if convicted for breach, potentially unlimited fines. Aside from the risk of reputational damage, a conviction could also make it more difficult for the corporate to operate in certain regulated jurisdictions. It is therefore vital that corporates with links to the UK start putting in place prevention procedures immediately, in order to mitigate these risks (see “What Is the Defense?” below).

Who Can Be Convicted?

  • The “relevant body” for the UK tax offense is a body corporate or partnership, wherever incorporated.
  • The “relevant body” for the foreign tax offense is either:
    • incorporated under UK law;
    • carrying on a business or part of a business in the UK; or
    • outside the UK but its “associated person” is located in the UK at the time they commit the criminal act of facilitating foreign tax evasion.

Each offense can be broken down into three stages which must be met for the offense to apply:

  • Stage 1 (tax evasion): a taxpayer (either an individual or company) criminally evades tax under existing law. This must be deliberate but there does not need to be a conviction.
  • Stage 2 (facilitation): an “associated person” of the relevant body criminally facilitates this tax evasion by the tax payer when acting in that capacity. This also must be deliberate.
    • An “associated person” is defined very broadly as a person who is an employee, agent or other person who performs services for or on behalf of the relevant body.
    • The associated person must be acting in their capacity as an employee/ agent/ person performing services for or on behalf of the relevant body, when they commit the crime of facilitating tax evasion.
  • Stage 3 (failure to prevent facilitation): the relevant body fails to prevent the associated person from committing the criminal facilitation. If the offenses in Stages 1 and 2 are committed, then the relevant body will have committed the new corporate offense unless it can make out the defense.

The legal assessment of the above three stages involves looking at different laws, depending on whether one is assessing the UK tax offense or the foreign tax offense.

What Is the Defense?
The relevant body has a defense where it can show that, at the time the facilitation of tax evasion was committed, it has reasonable prevention procedures in place (or it is unreasonable to expect such procedures).

The term “prevention procedures” refers to (i) formal policies adopted by the relevant body to prevent the criminal facilitation of tax evasion by its representatives, and (ii) practical steps taken to implement these policies, enforcement of compliance and monitoring of effectiveness.
The HMRC has issued draft guidance on the new corporate offense, which sets out the following six guiding principles for implementing reasonable prevention procedures:

  • Risk assessment
  • Proportionality of risk-based prevention procedures
  • Top-level commitment
  • Due diligence
  • Communication (including training)
  • Monitoring and review

Corporates are not expected to undertake burdensome procedures to eradicate all risk. Procedures should be bespoke to that corporate and proportionate to the risk the corporate is facing. In practice, the reasonableness of a corporate’s procedures will depend on, amongst other things, the level of control and supervision that it can exercise over its representatives, the nature, scale and complexity of its activities, and the resources available to it.

Recent Trends That Narrow Privilege Complicate Matters
Due to recent case law in the UK, corporates should be particularly alert to how they are producing and retaining documents during the risk assessment and monitoring procedures listed above. The HMRC has wide powers that it can exercise in order to build the case for prosecution, including the power to compel production of documents or to seize them with a judicially-issued warrant. The HMRC's power to demand or seize documents does not extend to documents that are protected under legal professional privilege (as governed by UK law) (see, eg, Police and Criminal Evidence Act 1984, section 10). However, two recent landmark cases in the UK – The RBS Rights Issue Litigation [2016] EWHC 3161 (Ch) and SFO v ENRC [2017] EWHC 1017 (QB) – evidence a trend toward narrowing the scope of that privilege. In The RBS Rights Issue Litigation, the Court held that notes of interviews will only be protected where legal advice is incorporated within those notes. In SFO v ENRC, the Court held that documents made in contemplation of legal proceedings will only be privileged where the corporate’s internal investigations have uncovered evidence of the suspected offense. These and similar decisions could arguably be interpreted to permit the HMRC to access documents generated during an internal investigation phase (e.g. the risk assessment phase above), in which case corporates would need to think carefully about the manner in which they conduct and document risk assessments.

What Should Corporates Do?
Given that enforcement of the new corporate offense is due to begin imminently, corporates should immediately be taking the following steps as a minimum:

  • Adopt tax policy (or amend existing tax policy to include new corporate offense) and ensure top level endorsement by way of a board resolution;
  • Appoint a “contact person” who will be responsible for monitoring compliance with the new offense going forward;
  • Update document retention procedures and policies;
  • Identify risk areas (including internal and external risks) as part of an initial risk assessment, including review of KYC (KnowYour Client) requirements and due diligence procedures;
  • Corporates should also:
  • Review risk areas identified during the initial assessment results and consider mitigation measures;
  • Start rolling out training on the new corporate offense, and the related offenses of tax evasion and facilitation of tax evasion; and
  • Ensure ongoing monitoring of high risk areas and ensure implementation of mitigation measures. 

The content of the steps listed above will depend on each company’s individual circumstances. If your company has a connection to the UK, and you have not already implemented policies and procedures with respect to this new corporate offense, we would recommend seeking legal advice immediately.

Tax Update: Tax Crackdown in Africa
In parallel with the UK and continental Europe’s recent moves to increase pressure on tax offenders, we have seen a similar crackdown on multinationals by African tax authorities. The approach by African tax authorities, however, has been much broader and arguably less predictable than the approach in the UK and continental Europe.

Raising “Tax Assessments”
Under most local rules in Africa, tax authorities can raise “tax assessments” against an entity, including multinational corporations. Such tax assessments can be raised for withholding tax, corporation tax, income tax, VAT and/or stamp duty on local transactions or, in the case of disposals, the seller’s capital gains tax. Even where the tax assessment has been objected to by a taxpayer, the taxpayer must pay the tax (in whole or in part) pending an appeal against the assessment. This gives the tax authorities a substantial cash flow advantage. In general, any objections to the advance tax payment are dealt with by the local tax authorities at their discretion. Such objections must be made within strict time limits and if the payment is not made on time, penalties and interest can be imposed.

Who Is Being Targeted?
Multinationals with local operations in Africa are the main target, particularly where operations are conducted through separate local operating entities. These measures should be of specific concern to multinationals with the following profiles: those involved in mining, energy and infrastructure (particularly where the multinational has significant local cash flows); those which distribute dividends regularly; those with substantial profits; and those which enter into transactions in the local jurisdiction from time to time.

Why Unpredictable?
Tax authorities in Africa have relied on various grounds to raise tax assessments. Tax authorities will be looking for a link to the local jurisdiction, and we have seen cases where such assessments have been based on an incorrect or flawed understanding of the multinational’s operations or of the local tax legislation. It is therefore advisable to seek legal advice where your corporation has had a tax assessment raised against it, or where a risk of such a tax assessment exists due to the corporation fitting one of the profiles described above.

Update in Nigeria—the Voluntary Assets and Income Declaration Scheme
In accordance with the general trend in tax crackdowns, Nigeria has recently implemented its Voluntary Assets and Income Declaration Scheme (“VAIDS”) in July 2017 (see PwC, Voluntary Assets and Income Declaration Scheme (VAIDS) Has Been Launched, 29 June 2017). The scheme encourages voluntary disclosure of previously undisclosed assets and income, and offers a limited waiver as an incentive for those who come forward. While the VAIDS applies to all individuals resident in, and all companies operating in, Nigeria, the key targets are multinationals and high net worth individuals.

Any taxpayers who fail to embrace the voluntary scheme will be investigated and, if sufficient evidence of tax evasion is found, may be prosecuted.
Similar to the UK tax authority’s increase in cooperation with overseas jurisdictions, with this new scheme, Nigeria aims to collaborate with foreign governments in order to clamp down on perceived tax evasion by multinationals (see PwC, Voluntary Assets and Income Declaration Scheme (VAIDS), March 2017).

Tax Update: Arbitration
Tax arbitration is becoming increasingly important in the international sphere and corporates should give serious consideration to adopting arbitration as a method of resolving tax disputes.

On June 7, 2017, sixty-nine (69) countries signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “BEPS Multilateral Convention”), which adds new anti-base erosion and profit shifting provisions to tax treaties internationally. As part of the BEPS Multilateral Convention, countries could opt-in to providing mandatory binding arbitration for its bilateral tax agreements (see Part VI). Only twenty-five (25) territories committed to this measure, including Australia, Belgium, Canada, France, Germany, Singapore, Switzerland and the United Kingdom.

The International Chamber of Commerce (“ICC”) has urged more countries to adopt mandatory binding arbitration, particularly to better resolve double tax disputes. In light of the clear trend, discussed above, of increased activity by tax authorities around the world, the ICC has emphasized the need for countries to adhere to more robust dispute resolution mechanisms with mandatory agreements “to mitigate anticipated international tax disputes in the coming years” (Tax-News, Countries Urged to Sign up to Mandatory Binding Arbitration, 19 June 2017).

While disputes under tax treaties are between sovereigns, such disputes typically arise at the request of an affected party (most frequently corporates). Adopting arbitration, as opposed to bilateral consultations for example, promotes certainty and could potentially create more space for the affected party to contribute to the resolution of the question affecting it.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Quinn Emanuel Urquhart & Sullivan, LLP | Attorney Advertising

Written by:

Quinn Emanuel Urquhart & Sullivan, LLP
Contact
more
less

Quinn Emanuel Urquhart & Sullivan, LLP on:

Readers' Choice 2017
Reporters on Deadline

"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.
Custom Email Digest
- hide

JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

- hide

This website uses cookies to improve user experience, track anonymous site usage, store authorization tokens and permit sharing on social media networks. By continuing to browse this website you accept the use of cookies. Click here to read more about how we use cookies.