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Appeals Foreign Entities

BakerHostetler

D.C. Court of Appeals Strengthens IRS’ Ability to Collect Penalties for Not Reporting Foreign Company Ownership

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On April 3, 2023, the United States Tax Court issued its opinion in Farhy v. Commissioner of Internal Revenue, which upset long-standing views on how the IRS may assess and collect penalties for failure to file certain tax...more

Seyfarth Shaw LLP

Courts and Brand Owners Struggling With SCOTUS Decision Limiting Ability to Police Against Foreign Trademark Infringement

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The U.S. Supreme Court’s end-of-term decision in Abitron v. Hetronic seems to have created more questions than answers about U.S. brand owners’ ability to leverage the federal Lanham Act in global trademark disputes. In the...more

Buckingham, Doolittle & Burroughs, LLC

U.S. Businesses Need Foreign Trademark Registrations in the Wake of Abitron

U.S. businesses selling abroad cannot enforce domestic trademarks against foreign entities selling infringing goods into the United States through strawmen, according to a recent ruling by the U.S. Supreme Court in...more

Buckingham, Doolittle & Burroughs, LLC

SCOTUS to Rule on Abitron’s Foreign Application of the Lanham Act

Can the Lanham Act apply to the conduct of foreign entities occurring entirely outside the United States and, if so, what is the test? The Supreme Court will soon decide this issue in Abitron v. Hetronic, potentially...more

Eversheds Sutherland (US) LLP

Fifth Circuit requires Chapter 15 debtor to litigate in Texas state court

It may be fair to say that non-US entities involved in a chapter 15 case, the mechanism through which US courts recognize foreign insolvency proceedings, do not anticipate having to litigate claims raised in the chapter 15...more

Dorsey & Whitney LLP

Influenced by Social Media Marketing, the Ninth Circuit finds Personal Jurisdiction over Foreign Defendant under Federal Rule...

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In a recent decision, the Ninth Circuit Court of Appeals found that an Australian cosmetic company is subject to the personal jurisdiction of a federal district court in California despite having no traditional “minimum...more

Knobbe Martens

Federal Circuit Review - August 2019

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Mere Potential for Future Appeal Does Not Prevent Triggering Estoppel of Inter Partes Reexamination When Party Fails to Seek Relief in the First Instance - In Virnetx Inc. v. Apple Inc., Appeal Nos. 2017-1591, -1592,...more

BCLP

Supreme Court affirms in Vedanta a general principles path to hear Zambian environmental claims

BCLP on

The case of Vedanta Resources plc and Konkola Copper Mines plc v Lungowe and others has received a lot of attention in recent years.  In essence, 1,826 Zambian citizens are suing Konkola Copper Mines plc (a public company...more

Kramer Levin Naftalis & Frankel LLP

Second Circuit Confirms Madoff Trustee’s Ability to Recover Foreign Transfers

The Bottom Line - In vacating judgments from both the District Court and the Bankruptcy Court of the Southern District of New York, the Second Circuit held, in In re Picard, 917 F.3d 85 (2d Cir. 2019), that the trustee...more

A&O Shearman

The Reach of Avoidance – Second Circuit Court of Appeals Holds in Madoff that Bankruptcy Code Can Be Used to Recover Subsequent...

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On February 25, 2019, the United States Court of Appeals for the Second Circuit issued a decision holding that a trustee is not barred by either the presumption against extraterritoriality or by international comity...more

McDermott Will & Emery

ITC Must Grant Relief Against Defaulting Respondents

Addressing an International Trade Commission (ITC) refusal to enter an exclusion order against defaulting respondents, the US Court of Appeals for the Federal Circuit reversed, holding that the ITC is required to grant relief...more

Allen Matkins

Court Of Appeal Upholds Dismissal Of Purely Foreign Dispute

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Seven years ago, I wrote about California's "million dollar contract" statute - CCP § 410.40. That statute permits any person to maintain an action against a foreign corporation or nonresident person when the action arises...more

Morrison & Foerster LLP

Colorado Court of Appeals Rules Out-of-State Holding Company Cannot Be Forcibly Included in a Colorado Combined Return

The Colorado Court of Appeals, affirming a decision of the Denver District Court, has held that the Colorado Department of Revenue cannot forcibly combine a corporation’s subsidiary, a holding company that derived its income...more

Farrell Fritz, P.C.

Top 10 Business Divorce Cases of 2016

Farrell Fritz, P.C. on

I’m pleased to present my 9th annual list of this past year’s ten most significant business divorce cases. The list includes important appellate rulings by the First and Second Departments on dissolution of foreign business...more

King & Spalding

Second Circuit Addresses Expropriation and Imputation Issues under FSIA

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Introduction - On October 14, 2016, the U.S. Court of Appeals for the Second Circuit (Second Circuit) issued a decision in Arch Trading Corp. v. Republic of Ecuador, a case addressing the expropriation exception to...more

Locke Lord LLP

UK Supreme Court Decision in Anson v. HMRC Reverses Established Tax Treatment of US LLCs

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In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware limited liability company was “transparent” for UK income tax purposes. A...more

McDermott Will & Emery

Foreign Marketing Materials Relevant to Domestic Infringement

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Amdocs (Israel) Ltd. v. Openet Telecom, Inc. - In an appeal of a lower court’s summary judgment of no infringement of four patents, the U.S. Court of Appeals for the Federal Circuit reversed the lower court’s judgment...more

NAVEX

Esquenazi Appeal Confirms the Broad Reach of the Foreign Corrupt Practices Act (FCPA)

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In last month’s closely watched Esquenazi decision, a U.S. court of appeal weighed in on the definition of “instrumentality” under the Foreign Corrupt Practices Act (FCPA) for the first time. The case—an appeal to the 11th...more

Katten Muchin Rosenman LLP

Eleventh Circuit Defines “Instrumentality” Under the FCPA

In a case of first impression for the US Court of Appeals for the Eleventh Circuit, the court interpreted the term “instrumentality” of a foreign government in the Foreign Corrupt Practices Act (FCPA). The court used the...more

Wilson Sonsini Goodrich & Rosati

Federal Court of Appeals Addresses Oft-Debated Definition of "Instrumentality" Under the Foreign Corrupt Practices Act

On May 16, 2014, the Eleventh Circuit Court of Appeals was the first federal appellate court to weigh in on the controversial definition of "instrumentality" under the Foreign Corrupt Practices Act (FCPA). In United States v....more

Thomas Fox - Compliance Evangelist

Esquenazi Part II – The Test For Determining An Instrumentality Under The FCPA

In Part I of my review of the 11th Circuit Court of Appeals decision in the Esquenazi case, I reviewed the Court of Appeals opinion. Today, in Part II, I want to drill down further and examine the test developed by the Court...more

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