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Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
European Patents Take Center Stage in 2023
Get ready for the new European unitary patent available in 2023 by refreshing your knowledge of European patent application requirements. This practice note reviews the basics and highlights the differences between European and U.S. patent applications...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
Dance to the Music: The Proposed Foreign Tax Credit Regulations
Not again! Treasury has issued proposed regulations concerning the foreign tax credit (again) that address the cost recovery, attribution for royalty payment withholding tax, and defining a reattribution asset for purposes of allocating and apportioning...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
Rejected for Indefiniteness? Don’t be Dejected
This template will help you respond when a patent examiner rejects your patent claim for indefiniteness under 35 U.S.C. § 112 (b). Read now » Related Content Patent Office Action Response Use this template to prepare a complete response...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
Gimme … (a Tax) Shelter
Tax shelters generally follow the letter of the Internal Revenue Code but produce results that the Code never intended, such as tax losses that offset a taxpayer's capital gains or other income, often with minimal costs to the taxpayer. READ NOW...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
Comply with Me: New Hire Reporting Requirements
In addition to the work tax and accounting departments may have to establish federal and state withholding and reporting for their employees, employers have to comply with special state reporting for new hires and rehires to comport with the Personal...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
I Don’t Even Know You! Are Your Workers Being Properly Classified?
One headache you don’t need is having the IRS audit your client for internal worker misclassifications. Although employers often reap financial benefits when they classify workers as independent contractors, they could face substantial liability...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
To Copyright, or Not to Copyright? Copyright Fundamentals
Brush up on key copyright law principles with this practice note, including the requirements for eligibility, preemption of state law, exclusive rights afforded to owners under the Copyright Act, limitations on copyright protection, and enforcement. ...
Sherica Celine
over 2 years ago
Legal Insights Blog
Practical Guidance
Where Does This Go? Accounting for Tax Credits
When evaluating the accounting consequences of tax credits, an entity needs to consider the underlying characteristics of the credit, the entity's intent for utilizing or transferring the credit, and determine if accounting policies have been previously...
Sherica Celine
over 3 years ago
Legal Insights Blog
Practical Guidance
Imported Fossil Fuels Won’t Solve Europe’s Long-Term Russia Problem
Europe has few natural petroleum resources, when compared to areas like the United States, the Middle East, and, of course, Russia, yet Europe has a thriving economy that needs massive amounts of energy to survive. Help your clients understand the long...
Sherica Celine
over 3 years ago
Legal Insights Blog
Practical Guidance
What to do When Your Client Wants to “Drill Baby, Drill”
Now that oil prices are at multi-year highs, many independent energy companies are looking at ways to quickly increase production. Learn the steps to take to negotiate a drilling contract in this “new normal” period of energy prices. READ...
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