The Inflation Reduction Act, enacted in 2022, provided IRS with an $80 billion funding boost, since reduced by approximately $21 billion, through this year’s Fiscal Responsibility Act. Over the next...
The COVID-19 pandemic has had far-reaching implications on the business world, and the commercial real estate (CRE) market is no exception. For insights into the current CRE market and how the pandemic...
For the uninitiated, following the changes in a capitalization table for a venture capital-track, growing start-up can be tricky. This PowerPoint presentation, developed with a team of attorneys from Cooley...
Planning, conducting, and closing an M&A transaction in California involves unique considerations. Practical Guidance’s M&A Resource Kit for California puts over 60 California-focused resources...
Interested in private market data? Attorneys involved in negotiating clinical trial agreements are encouraged to participate in this Private Market Data Life Sciences Survey . Qualified participants will...
States need money to provide services and government. That comes from all sorts of taxes on individuals, businesses, and other entities. For businesses, absent residency, taxes may apply based on some connection of activities within the state. It may be tenuous! Oregon's highest court is scheduled to hear arguments this fall about whether an out-of-state tobacco seller is subject to the Oregon excise tax because the company participated in activities in the state at more than a minimal level. In a Michigan case to be heard in the coming months, the question is whether the Michigan Department of Treasury’s use of a statutory formula to allocate income and calculate business tax violates the Commerce Clause and Due Process as applied to the taxpayer because it was determined in a year that the out-of-state business had an especially high level of activity in Michigan.
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