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Online Retailers Lose Challenge to New York's Internet Tax
In a case that has far-reaching ramifications because of the exponential expansion of cyberspace in general, and because of the growth of e-commerce in particular, the New York Court of Appeals has rejected challenges by two major online retailers to New York's 'Internet tax,' which requires collection of a sales tax on online purchases made by New York residents. See , N.Y. Tax Law '1101(b)(8)(vi).
The court, in Overstock.com v. New York State Dept. of Taxation & Fin. , No. 33 (N.Y. March 28, 2013), was not persuaded by arguments by Amazon.com and Overstock.com that the New York Internet tax was unconstitutional on its face. The U.S. Supreme Court ultimately may have the opportunity to opine on the constitutionality of the tax, but for now, the New York Court of Appeals' decision will allow the state to continue to collect the Internet tax from online retailers.
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.
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.
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.
How AI Has Affected PR
When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.