News & Analysis as of

Nexus

Miles & Stockbridge P.C.

Recent Developments on the Virginia Business Professional and Occupational License (BPOL) Tax

The Virginia Business Professional and Occupational License (BPOL) is a local level tax levied on businesses’ gross receipts. Rates typically range from $0.03 to $0.58 per $100 of gross receipts, depending on the locality and...more

Dorsey & Whitney LLP

The False Claims Act and the Anti-Kickback Statute: Causation, Materiality, and the Connection Between the Two

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Violations of the federal Anti-Kickback Statute (the “AKS”) have long served as a basis for liability under the federal False Claims Act (the “FCA”). Recently, however, there has been increasing uncertainty regarding how far...more

McGlinchey Stafford

U.S. Fifth Circuit Clarifies Scope of Louisiana Oilfield Anti-Indemnity Act (LOAIA)

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Enacted in 1981, the Louisiana Oilfield Anti-Indemnity Act (LOAIA) renders “void and unenforceable” certain contractual defense and indemnification provisions in “agreement[s] pertaining to a well for oil, gas, or water, or...more

Holland & Knight LLP

Supreme Court Sets Stage for Widespread Challenges to Real Estate Development Impact Fees

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The U.S. Supreme Court ruled on April 12, 2024, that the "Takings Clause" enshrined in the Fifth Amendment of the U.S. Constitution applies equally to legislative and administratively imposed land use permitting fees. Since...more

Venable LLP

Website Accessibility: An Excerpt from the Advertising Law Tool Kit

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Title III of the Americans with Disabilities Act prohibits discrimination based on disability by “public accommodations.” The explosion of online commerce has forced the question: Does Title III apply to websites?...more

Sheppard Mullin Richter & Hampton LLP

Federal Circuit Clarifies Standards to Establish Nexus Between Objective Evidence and Non-Obviousness, and to Establish Copying in...

In this case, the Federal Circuit determined the sufficiency of evidence to rebut a nexus between objective evidence and non-obviousness; and to establish the objective indicia of copying....more

Venable LLP

Supreme Court Considers Whether to Expand Constitutional Takings to Legislative Development Fees

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When George Sheetz planned to build an 1800-square-foot manufactured home on his California property, he could hardly have thought his routine permit request would end up at the U.S. Supreme Court. But when the County of El...more

Lathrop GPM

Pennsylvania Federal Court Rules It Has Subject Matter Jurisdiction to Decide Trade Secret Claim but Dismisses as Untimely...

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A federal court in Pennsylvania granted in part and denied in part a former franchisee’s motion to dismiss a franchisor’s allegation that she misappropriated trade secrets and breached the franchise agreement. JTH Tax, LLC v....more

Lippes Mathias LLP

Is it Time to Apply (or Reapply) for NEXUS?

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The Trusted Traveler program is a boon to international travelers, whether you’re crossing a few times a year or every week. In its own words, CBP notes on its website that “the binational NEXUS program benefits communities...more

Saiber LLC

SCOTUS Asked to Clarify the Scope of Constitutional Challenges to Land Use Permit Conditions

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In Sheetz v. County of El Dorado, California, when George Sheetz sought a building permit to construct a single-family residence, the County of El Dorado agreed to issue the permit with one important condition: he had to pay...more

Sheppard Mullin Richter & Hampton LLP

Yita LLC v. MacNeil IP LLC 2022-1373, 2022-1374 (Fed. Cir. June 6, 2023)

This decision addresses the PTAB’s secondary considerations analysis in an IPR Final Written Decision. Background - Appellant Yita sought inter partes review of two patents sharing a specification, both of which are...more

Freeman Law

Texas Tax Update | May 2023 | Hotel Projects, Successor Liability, and More!

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Hiya people! Welcome back to another installment of the Texas Tax Roundup. Last month was pretty lowkey (aside from the Legislature’s regular session wrapping up, about which more later). Let’s see what happened!...more

Morrison & Foerster LLP

Neuregelung der Registerfälle durch das Jahressteuergesetz 2022 – Fortführung der Besteuerung bei Transaktionen mit Steueroasen...

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Today, two weeks after the German Federal Parliament (“Bundestag”), the German Federal Council (“Bundesrat”) also passed the 2022 Tax Amendment Act (Jahressteuergesetz 2022)....more

Tarter Krinsky & Drogin LLP

The Department of Homeland Security Postpones Enactment of Real ID to May 2025

The Real ID Act requires U.S. states to issue driver’s licenses and non-driver identification cards that meet enhanced security standards for purposes of travel and admission to federal facilities....more

Paul Hastings LLP

VOTER BEWARE! Personal Liability for DAO Token Holders for Voting?

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New CFTC Action has Significant Implications for DAO Participation and Structures- Decentralized Autonomous Organizations (“DAOs”) provide a new way for individuals across the globe to use blockchain technology to pool...more

Fox Rothschild LLP

State and Local Tax Implications of Having Hybrid and Remote Employees

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The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

BCLP

Updated German tax alert: German Federal Ministry of Finance requires disclosure in cases of licensing of IP registered in Germany

BCLP on

Summary - ..According to the German Federal Ministry of Finance (BMF) the licensing of rights registered in a German register is subject to limited tax liability, even if no further German nexus exists. ..Depending...more

Venable LLP

District Court to New York Attorney General: "No Personal Jurisdiction Piggybacking"

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This week, a New York district court, in FTC v. Quincy Bioscience Holding Co., granted an individual defendant’s partial motion for summary judgment, dismissing claims brought by the New York Attorney General (NYAG) for lack...more

McNees Wallace & Nurick LLC

Philadelphia Publishes FAQs Addressing Expiration of Its Temporary Nexus Waiver

In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal...more

Haug Partners LLP

Federal Circuit Clarifies the Nexus Requirement for Objective Indicia of Nonobviousness

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In Quanergy Systems, Inc. v. Velodyne Lidar USA, Inc.1, a Panel of the U.S. Court of Appeals for the Federal Circuit affirmed the Patent Trial and Appeal Board’s (PTAB or Board) decisions that claims of a Velodyne patent were...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

2021 Design Patents Year in Review: Analysis and Trends: US Court of Appeals for the Federal Circuit: Seismic Shifts in §102 and...

In 2021, the US Court of Appeals for the Federal Circuit issued four opinions regarding US design patents— two precedential opinions and two unprecedential opinions. Both precedential opinions, In re SurgiSil and Campbell...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

2021 Design Patents Year in Review: Analysis and Trends

This year, we will mark the 10-year anniversary of the first jury verdict in the landmark IP litigation between Apple and Samsung, which resulted in the jury awarding more than $1B to Apple. More than $500M of that award was...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

Federal Circuit Appeals from the PTAB and ITC: Summaries of Key 2021 Decisions: Campbell Soup Co. v. Gamon Plus, Inc., 10 F.4th...

Campbell Soup Co. petitioned for inter partes review (IPR) of Gamon Plus, Inc.’s design patents D612,646 and D621,645. The Patent Trial and Appeal Board (Board) instituted the IPR and determined that Campbell Soup did not...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

Federal Circuit Appeals from the PTAB and ITC: Summaries of Key 2021 Decisions

[co-author: Jamie Dohopolski] Last year, the continued global COVID-19 pandemic forced American courts to largely continue the procedures set in place in 2020. The U.S. Court of Appeals for the Federal Circuit was no...more

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