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NY Tax Law May Have Far-Reaching Effects
Franchisors and franchisees will be heading into uncharted territory in New York state when a new law takes effect in December 2009. The new law is incorporated into the state's sale tax statutes (Subpart G of Part V-1 of Chapter 57 of the New York State Laws of 2009), and it requires that every franchisor must provide the Department of Taxation and Finance (“Department”) with contact information and extensive sales and tax data about each franchisee that is operating in the state.
Originally, the legislation was slated to come into effect on Sept. 20, 2009, but the Department delayed the first reporting deadline to Dec. 20, after receiving critiques from the International Franchise Association (“IFA”) and individual franchisors and franchise attorneys.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.