When drafting agreements, there are essential terms that each party needs to consider in order to make sure that they have a well written contract that will protect their interests. A few of these considerations include the...more
Two recent OFAC enforcement actions highlight real-world challenges that financial institutions and other companies may face in their efforts to implement an effective sanctions compliance program....more
The Ohio Supreme Court recently addressed whether certain “account processing services” purchased by Cincinnati Federal Savings & Loan Co. were subject to Ohio sales / use tax. The services involved the use of software to...more
Pharmacists and other providers should beware of a medical consent requirement buried in the new “Parents’ Bill of Rights” signed by Governor Desantis. The law will be codified at Fla. Statutes § 1014.06 and became effective...more
Effective with the May 19, 2020, publication in the Federal Register, the U.S. Department of Labor’s (DOL) Wage and Hour Division revokes the arbitrary lists it created in 1961 identifying industries that may, or would not,...more
On March 31, 2020, Governor Greg Abbott issued Executive Order GA-14 (the “Order”) in response to the COVID-19 pandemic. The Order took effect at 12:01 A.M. on April 2, 2020 and is set to expire on April 30, 2020. Pursuant...more
In light of the heightened focus on environmental and social (“E&S”) disclosure, White & Case’s Public Company Advisory Group conducted a survey of E&S website disclosures of 84 small- and mid-cap US public reporting...more
Since 2010, French law has required that actions be undertaken to improve the energy efficiency of buildings dedicated to tertiary sector activities in order to optimize their energy performance....more
There were many interesting trademark cases coming out of 2018, a few of which are discussed below. The scope of Canada’s anti-dilution remedy (section 22 of the Trademarks Act) is not limited to a defendant’s use of a...more
Since the passage of the Tax Cuts and Jobs Act, business owners and tax practitioners alike have focused on the potential effect of Section 199A. Though it has been clear for some time that the 20% deduction afforded to...more
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more
Congress enacted the new Section 199A 20% profit deduction for the owners of pass-through businesses, and which include Subchapter S corporations, LLCs, sole proprietorships, and even certain trusts. Section 199A is intended...more
General contractors, subcontractors, and builders providing construction services in North Carolina should be aware that labor charges on certain of their projects may now be subject to sales tax under the state's new repair,...more
The Ethics in Patient Referrals Act (“Stark”) prevents hospitals from paying employed or contracted physicians in the same way that physicians are or were paid by independent physician groups. Specifically, physician groups...more
• The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPATPP) is scheduled to be signed on March 8, 2018, in Santiago, Chile. • CPATPP, also known as TPP-11, is the result of the United States'...more
New York taxpayers received additional guidance on the important issue of whether online services constitute “service” receipts, and how those receipts should be sourced, for New York corporate franchise tax purposes. ...more
A number of amendments to North Carolina’s sales tax laws applicable to the construction industry took effect January 1, 2017. These amendments will provide welcome relief to many contractors engaged in new construction....more
The North Carolina General Assembly recently enacted a significant change to the state's sales and use tax that may require you to collect and remit additional tax if you are a service provider. Effective March 1, 2016, the...more
This article is the first entry in a multi-part series on the critical need for businesses to extract total value from their IP assets by developing and applying a comprehensive, consistent and efficient IP strategy. An...more
It is no secret that cash flow is vital to any business, and the key to cash flow it to timely collect money that is owed to the business. Selling a product or providing a service is of no benefit to the business if it does...more
China Premier Li Keqiang presided over a State Council executive meeting on February 14, 2016 in which it was decided that China would commence a new pilot program (the “Pilot Program”) in ten cities and provinces along with...more
Welcome to Trademark Red Tape, our periodic round-up of trademark news and happenings at the United States Patent & Trademark Office. Here are the highlights: - A Time-Out for Offensive Trademarks. According to IP...more
The December issue of Sterne Kessler's MarkIt to Market TM newsletter discusses key takeaways as a result of a recent TTAB case in which a trademark was found to be laudatory, sends seasons greetings from the firm, and...more
I AM Similar - The Trademark Trial and Appeal Board (TTAB) affirmed the examiner’s decision to deny three applications for “I AM” marks filed by i.am.symbolic, LLC (“Applicant”), finding that Applicant’s proposed “I AM”...more
The UK Government has published guidance1 on the transparency in supply chains provision of the Modern Slavery Act. Starting with those with a year-end of 31 March 2016, all organisations with a turnover above £36m will be...more