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Owning an NFL team is no longer a fantasy. The National Football League (the “NFL” or the “League”) voted to allow minority stakes to be sold to private equity firms (“PE”). However, according to NFL.com, “an executive from...more
Effective immediately, on August 22, 2024, the Office of Health Care Affordability (OHCA) adopted revisions to the cost and market impact review (CMIR) regulations (Revised Regulations), which govern California’s pre-closing...more
A huge opportunity for Accountants is to use their knowledge of a Client’s businesses to identify new opportunities. However, this will not ‘just happen’....more
In May 2024, Caitlin Clark, the standout Iowa Hawkeyes point guard, joined the Indiana Fever. Her rookie debut coincided with an almost 200% increase in viewership for the WNBA —the so-called “Caitlin Clark Effect.” Of...more
With the mid-year recess ending, Brazil’s Superior Courts are preparing to review certain notable tax thesis in the second half of 2024. Among the tax cases before the Federal Supreme Court (STF), the following stand...more
The launch of the Kingdom of Saudi Arabia’s (the Kingdom) Vision 2030 Program preceded the announcement of numerous ground-breaking Mega and Giga-projects throughout the country. Eight years on, recent MEED data estimates...more
The prohibition on fee splitting by professionals is alive and well in New York. The sale of a dental practice from one dentist to another was found to violate the state’s prohibition against fee splitting because the...more
Canada’s Digital Services Tax Act was enacted on June 20, 2024 and came into effect by Order in Council on June 28, 2024. The new legislation imposes a digital services tax of 3% on digital services revenue exceeding...more
In September 2023, the Centers for Medicare and Medicaid Services (CMS) announced the States Advancing All-Payer Health Equity Approaches and Development (AHEAD) Model, and this week CMS is expected to make a first set of...more
If you are involved in a case where your spouse owns an interest in a small business, one of the issues you and your lawyer will grapple with is whether the books and records of that business adequately portray its revenue...more
Governor Phil Murphy’s recent budget address included a significant proposal: a corporate transit fee targeting large corporations. This proposal aims to address transportation infrastructure challenges and diversify funding...more
Stop me if you have seen this before. You visit the website of a U.S. privately held manufacturer, and you click on the “About Us” page (if one exists) to find only generic information that could describe any manufacturing...more
Acreage dedications are a fundamental component of midstream oil and gas agreements, playing a crucial role in facilitating the transportation of hydrocarbons from production sites to market. These dedications involve the...more
Lower-than-expected growth in the Tennessee economy has resulted in a slight decline in tax revenues thus far this fiscal year. Further complicating matters, state officials also recently disclosed a potential legal problem...more
On November 22, 2023, the Supreme Court of Pennsylvania clarified the “quality-quantity” test used to determine whether a company “regularly conducts business” in a county under Pa. R.Civ.P. Rule 2179(a)(2). In Hangey v....more
Philadelphia County has long been a preferred forum for plaintiffs’ bar in Pennsylvania. Until last week, a motion to dismiss for improper venue under Pa. R. Civ. P. 1028(a)(1) was a tool at the disposal of any corporate...more
In a unanimous opinion, Maine Law Court relied on the plain language of 36 M.R.S. § 844 to hold that, in a municipality without a board of assessment review (BAR), a taxpayer whose nonresidential property is valued at $1...more
Did you know that whistleblowers can use the False Claims Act to get the U.S. Government to investigate allegations of lost revenue to the U.S. Treasury, including underpaid Customs tariffs? A large importer recently found...more
After completing the arduous task of preparing to sell a business and agreeing to the terms in principle for a transaction in which a business owner will sell his or her “life’s work,” selling business owners (“Seller” or...more
The Maryland Comptroller appears to have denied all refund claims for the 2022 digital advertising gross revenues (DAGR) tax! The denial notices were seemingly dated on or around October 11, 2023, and were sent via certified...more
Soccer is seeing unprecedented expansion in the U.S., on both the men’s and women’s side. As discussed in previous blogs professionalizing the women’s game is vital to its survival. A crucial piece of this is real estate....more
Kaufman Hall reported in July 2023 that the typical hospital operating margin calendar year to date (CYTD) was 1.4%. While this is the best result seen in the last 12 months, pressures on liquidity and capital funding for...more
Since its first recreational marijuana dispensary opened in 2014, Colorado has been at the forefront of the burgeoning adult-use cannabis industry, setting a precedent for other states considering the legalization of...more
In July 2023, the PCAOB published the spotlight, “Staff Update and Preview of 2022 Inspection Observations.” The article summarized the PCAOB's common findings from its 2022 inspection season. Many of the findings observed in...more
Was your community association lucky enough to come in under budget last year? On the surface, this might appear to be a bonus, but if not handled properly, it can quickly turn into an unexpected tax burden. ...more