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Practice Industry: Government & Public Sector, Taxation
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Haynes and Boone, LLP | June 2010

Most patent applicants can now accelerate the examination of a select number of patent applications in exchange for abandoning an equal number of unexamined, pending applications, according to an announcement issued by the U.S. Patent and Trademark Office (“PTO”) on June 24, 2010 ...

Haynes and Boone, LLP | June 2010

The United States Patent and Trademark Office (“USPTO”) is seeking public comment on a proposed three-track patent examination initiative that would provide applicants with greater control over the speed at which their applications are examined. The proposed initiative aims to reduce overall pendency of patent applications by providing applicants with alternative timing systems for the examination of their patent applications ...

The U.S. Court of Appeals for the Federal Circuit, which hears all U.S. patent infringement appeals, issued an order on April 26, 2010 requesting briefs from the parties in Therasense, Inc. v. Becton, Dickinson, and Co. (appeal no. 2008-1511) to consider en banc the standards by which courts should find “inequitable conduct ...

The U.S. Court of Appeals for the Federal Circuit, which hears all U.S. patent infringement appeals, issued an order on April 26, 2010 requesting briefs from the parties in Therasense, Inc. v. Becton, Dickinson, and Co. (appeal no. 2008-1511) to consider en banc the standards by which courts should find “inequitable conduct ...

MinterEllison | May 2010

The report of the Henry Review of the Australian taxation and transfer system released on 2 May 2010, entitled 'Australia's Future Tax System' (the Report) is the 'root and branch' review into the taxation and transfer system proposed by the Australian Labor Party at the election in 2007. It contains some 138 recommendations for long-term reform of the tax and transfer system ...

Garrigues | May 2010

After becoming the object of several infringement procedures conducted by the European Commission, Spain has been forced to amend several non-resident income tax provisions to ensure those provisions comply with the principles enshrined in the Treaty on the Functioning of the European Union ...

Shoosmiths LLP | April 2010

Website owners have had a legal duty to make their websites accessible to the disabled for more than a decade. With the new Equality Act 2010 reinforcing those duties later this year, now is a good time for website owners to remind themselves of their duties and prepare for the new Act ...

Proposals to extend the scope of freedom of information in Scotland will, if accepted, expand an existing risk to the commercial confidentiality of companies bidding for public sector contracts ...

Haynes and Boone, LLP | March 2010

The Texas franchise tax (also known as the “margin tax”) is so expansive that it can apply to private trusts administered in Texas. Every taxable entity is subject to the franchise tax, and the term “taxable entity” generally includes trusts, partnerships, limited liability companies, and corporations. If the franchise tax applies to a trust, the amount of franchise tax will typically be 0.7% of the trust's federal gross income that is apportioned to Texas (i.e ...

Haynes and Boone, LLP | March 2010

As we navigate the waters of these tough economic times, appraisal districts faced with massive city, school and county revenue losses caused by declining property values will most likely try to stem the tide by not voluntarily lowering taxpayers’ 2010 property values to their fair market values ...

MinterEllison | March 2010

The most senior decision-making body of a university, the governing body (council) exists 'to oversee the development and adoption of institutional strategic plans and key policies, to monitor and review the institution's overall performance and to bear ultimate accountability for the institution' ...

MinterEllison | March 2010

If universities want to ensure that they own inventions developed by academic staff in the course of their employment, they need to review their IP arrangements and take immediate steps to ensure that they have properly secured those rights ...

MinterEllison | March 2010

In Roadshow Films Pty Ltd v iiNet Limited (No 3), Justice Cowdroy considered whether iiNet Limited (iiNet), the third largest internet service provider (ISP) in Australia, should be held liable for infringement of copyright by its subscribers, on the basis that iiNet had authorised those infringements.Proceedings were brought against iiNet by 34 applicants comprising many of the major film studios and their exclusive licensees in Australia (applicants) ...

Lavery Lawyers | March 2010

To be considered a support payment according to both the federal and provincial tax laws and regulations, payments must consist of an amount that is receivable on a periodic basis for the maintenance of the recipient and/or a child of the recipient. The recipient, or creditor of support, must have discretion as to the use of this amount ...

ALRUD Law Firm | March 2010

Dear Sirs, We would like to present you a brief overview of tax legislation updates concerning transfer pricing and VAT on services upon importation of goods into the territory of the Russian Federation. Draft law On Transfer Pricing We would like to pay your attention to the fact that draft law “On transfer pricing” was accepted by the State Duma in the 1st reading ...

Haynes and Boone, LLP | February 2010

Historically, a significant number of states had a general policy of respecting the form of a transaction chosen by a taxpayer and applied their sales tax laws based on that form of transaction ...

MinterEllison | February 2010

The Australian Taxation Office's unsuccessful attempt to freeze the bank accounts of the private equity firm Texas Pacific Group has highlighted the ATO's new focus on private equity activities in Australia. The attempted freeze followed the stock market float of the Myer Group, as the ATO sought a reported tax bill of $A452 million from TPG ...

MinterEllison | February 2010

The Foreign Investment Review Board (Board), being the Australian government body that examines proposals for foreign investment in Australia, recently announced that the monetary thresholds set for the purposes of compulsory notification to the Board of a proposed acquisition will be revised to: AUD231 million, for private business investment (up from AUD219 million); and AUD1004 million, for US investors under the Australia-US Free Trade Agreement (up from AUD953 million) ...

MinterEllison | February 2010

The concern expressed in our last Australian Legal Update about the possibility of Australia following most of the rest of the developed world into recession fortunately proved unfounded. Australia has been a notable exception to the experience of many other countries in this respect ...

ALRUD Law Firm | February 2010

The Russian Federation, the Kazakhstan Republic and the Belarus Republic (hereinafter also referred to as the “Member States”) have formed Customs Union in accordance with the Treaty on Creation of Unified Customs Territory and Formation of Customs Union (Dushanbe, October 6, 2007) ...

MinterEllison | February 2010

Following the recent actions taken by the Australian Taxation Office to freeze the bank accounts of the private equity firm TPG, the Commissioner of Taxation has released two draft Taxation Determinations (TDs): TD 2009/D17 Treaty Shopping - Can Part IVA of the Income Tax Assessment Act 1936 apply to arrangements designed to alter the intended effect of Australia's International Tax Agreements network?; and TD 200

PLMJ | February 2010

In light of the ineffectiveness of tax litigation and the increased mistrust of taxpayers in relation to tax decisions, with the decision-makers very often hiding behind mere decisions of form, it is imperative that we weigh up alternative methods for resolving tax disputes, such as mediation, conciliation, and tax arbitration itself, in order to deal with disputes accumulated and arising out of relations between the State and the taxpayer, thus reversing the fe

Haynes and Boone, LLP | February 2010

The United States Patent and Trademark Office (PTO) announced that, as part of President Obama’s recently proposed budget for Fiscal Year (FY) 2011, the PTO’s budget would be $2.322 billion, a 23 percent increase over FY 2010. This significant budget increase is part of PTO Director Kappos’ long term plan for increasing PTO examination efficiency and decreasing the backlog of applications ...

Shepherd and Wedderburn LLP | February 2010

During negotiation of the Good Friday Agreement, it was suggested that sometimes "we all have to jump together". Having read through the Local Government and Communities Committee Report published on 28th January 2010 following an inquiry into Local Government Finances, this quote has particular resonance. While there is perhaps nothing new in the report, it is certainly timely as local government works its way through the budget setting exercise for 2010/11 ...

ALRUD Law Firm | January 2010

We would like to present you an overview of the most valuable changes in Tax legislation effective since January 1, 2010. Also we would like to point out the recently adopted Decision of the Presidium of the Supreme Arbitrazh Court of the Russian Federation significant from the tax standpoint ...

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