Haynes and Boone | March 2022

By Jeffrey Wolfson March 22, 2022 In the wake of financial sanctions by the United States, the United Kingdom, EU nations, and various other countries against Russia for its unprovoked attack on Ukraine1, you might be considering what, if anything, to do about your patents, trademarks, utility models, industrial designs, etc., in Russia. You may have already decided to write off your Russian IP as a complete loss ...

Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB 164. The enactment of SB 164 ushers in the following CAT changes. Fiscal Year Filings ...

Shearn Delamore & Co. | September 2020

Income tax The following public rulings and guidelines have recently been published on the Inland Revenue Board of Malaysia’s official website: i. Tax Treatment of Research and Development Expenditure Part I – Qualifying Research and Development Activity (Public Ruling No. 5/2020) issued on 13 August 2020; ii. Tax Treatment of Research and Development Expenditure Part II – Special Deductions (Public Ruling No. 6/2020) issued on 13 August 2020; iii ...

 AUTHOR: Lynn Lazaro Partner, Kochhar & Co. Bangalore Office EMAIL: [email protected] NFTs have been around since 2015 on the Ethereum blockchain and have significantly grown over the years especially in the digital art industry. However, not all NFTs are art related. Some NFTs are also attached to physical products where they could act like security. “NFT” basically stands for a “non-fungible token” ...

Waller | September 2016

With healthcare costs expected to soon exceed twenty percent of the United States economy, the healthcare industry represents fertile ground for innovation. From medical devices and pharmaceuticals to methods for managing patient data, new technologies continue to improve patient care and outcomes. Such innovation is vital for ensuring that the healthcare industry continues to meet the demands of aging populations in the 21st century.http://executivenashville ...

Waller | January 2017

The underlying technology behind the digital currency, Bitcoin, is piquing interest across Nashville’s healthcare industry, largely due to its potential to change the way data is shared. Blockchain, or distributed ledger technology, is a decentralized database that securely records transactions and can also allow for the transfer of an asset such as data or currency.https://nashvillemedicalnews ...

Waller | February 2019

The pressure of the 24/7 news cycle leaves media professionals with competing demands of getting the news out quickly and ensuring that the published/broadcast story is right. The “substantial truth” doctrine provides some comfort but is no guarantee against a lawsuit ...

A&L Goodbody LLP | July 2018

The question of 'employment status', continues to concern many employers working within today's 'gig economy'. The UK Supreme Court recently provided guidance on the correct "label" to be bestowed on 'gig economy' workers. Pimlico Plumbers recently lost an appeal in the UK Courts against a finding that one of its plumbers was a "worker" for the purposes of relevant UK employment legislation – not a self-employed independent contractor ...

Wardynski & Partners | March 2020

Justice systems around the world will soon be exposed to the same pressure as is currently crushing healthcare systems in the wake of the Covid-19 pandemic. What can judges and advocates doto “flatten the curve” and increase the resilience of the justice system as it awaits the post-pandemic wave of disputes? Healthcare systems around the globe are wobbling, and in some states collapsing under atsunami of Covid-19 cases ...

Waller | February 2017

External pressures, such as lower reimbursement rates and an overall shift in policy by the Centers for Medicare and Medicaid Services (CMS) and state Medicaid agencies have put significant financial and operational pressure on skilled nursing and other senior living operators in the United States ...

Waller | May 2018

The Madrid system for the International Registration of trademarks is a convenient and economical system for applicants in member countries to secure trademark registrations in other member countries throughout the world. There are 98 contracting parties to the Madrid Protocol, covering 114 countries, including the United Kingdom, the United States, Mexico, China, and much of Europe and the Pacific Rim (http://www.wipo.int/madrid/en/) ...

TSMP Law Corporation | January 2018

Have we reached the tipping point in the fight against sexual harassment in the workplace? In late August 2017, Hurricane Harvey struck the Caribbean and the United States, causing unprecedented devastation and destruction. Less thantwo months later, a very different “Hurricane Harvey” followed, one that precipitated a renewed global consciousness over issues of sexual harassment ...

Waller | October 2016

The Internal Revenue Service (IRS) is ratcheting up surveillance of non-profit hospitals regarding their levels of community benefits and patient financial assistance. The IRS reviewed 692 hospitals in fiscal 2016, which ended late last month, Bloomberg BNA has reported. Of those, 166 were referred for a closer “field examination ...

Waller | April 2019

In the pre-digital age, companies that strategically focused on brand protection and promotion often included only those companies selling directly to consumers - typically through more limited print and radio/television media. Company lawyers and their marketing counterparts might communicate on an as-needed basis when direct legal threats to the brand arose (from customer class actions or competitor advertising claims) or for more routine trademark enforcement measures ...

Waller | August 2017

Provisions in a trust instrument can expressly limit and define the scope of the PFTC’s fiduciary duties, including the Prudent Investor Rule and the duty to inform and report. Generally, the ability to limit fiduciary duties is subject to “mandatory” rules dictated by state statutes or common law. Some states have stringent mandatory rules, while other states seek to maximize the trust settlor’s freedom of disposition and freedom of contract ...

Waller | October 2016

The February 2016 resolution of the five-year-old trademark dispute between Macy’s Inc. and Strategic Marks, LLC in the United States District Court for the Northern District of California (Macy’s Inc. et al. v. Strategic Marks, LLC, Case No. 15-0612, N.D. Cal. 2016) is a reminder that zombie trademarks still walk among us ...

Waller | February 2019

The Tax Cuts and Jobs Act of 2017 (the “TCJA”) created a new tax incentive designed to encourage long-term investment in low income communities, as defined in Code Sec. 45D(e),1 which are specifically designated as “qualified opportunity zones” (“QOZs”) in accordance with procedures set forth in Code Sec. 1400Z-1 ...

Waller | June 2016

A large percentage of closely held businesses restrict or even prohibit the owners’ ability to transfer their equity interests. Often these restrictions require the owner to sell the equity back to the entity or the other owners at a formula value, for example, book value, that is not anticipated to be a true fair market value. These and other permanent restrictions on equity interests are called nonlapse restrictions because by their terms they never go away or “lapse ...

Waller | August 2016

Generally when a successful business is acquired, whether by an asset acquisition or an equity acquisition, the assets will includeboth tangible and intangible property. When an entity conducting a business is liquidated, the tangible and intangible assets of the entity are distributed to the owners. Often, one very valuable intangible that does not appear on the balance sheet is goodwill ...

Lavery Lawyers | July 2016

After the hospitality sector, transportation of passengers and corporate financing, insurance could be the next sector to see its business model influenced by the sharing economy. In the past few years, numerous start-up companies have launched businesses in "peer-to-peer" ("P2P") insurance on risksharing platforms, claiming to reduce bureaucracy and costs, and insure risks not covered by the traditional markets ...

Waller | December 2016

Since 1999, when it was an early adopter of the state banking regulators’ model private trust company act, Tennessee has earned a reputation for responding to the sophisticated trust and financial needs of ultra-high net worth families and their private offices ...

Waller | October 2016

Institutions of Higher Education serve a key role in fostering new ideas and spurring innovation. Recognizing the value of such innovation, the Bayh-Dole Act of 1980 permits universities to own patents directed to the technologies they develop. While some large research institutions pursue patents to protect their inventions, many colleges and universities forego patent protection based on the perception that patent applications are cost-prohibitive. http://www.ticua ...

Waller | August 2018

The skilled nursing sector has seen a significant number of facility divestitures and closures in the last few years. Quite frankly, this negative trend is due in part to a reluctance by some operators to implement clinical-based care standards and a lack of honest self-evaluation to improve the clinical care provided at skilled nursing facilities. Outdated operating models – solely meeting the basic needs of patients – does not bode well for SNF operators to survive ...

   Few areas of law have proven more dynamic over the last few years than the interplay between state tort laws and the federal regulation of pharmaceutical drugs and medical devices. During its last two terms, the United States Supreme Court has issued three separate opinions addressing federal preemption of state law claims under the Federal Food, Drug, and Cosmetic Act ...

Heuking Kuhn Luer Wojtek | January 2019

The use of the Internet without the use of search engines, which list links to Internet pages after keywords have been entered, is almost unthinkable. In the context of the search results, however, websites may appear that contain personal data and thus fall within the scope of the GDPR ...

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