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Justices Gingerly Join Debate Over Internet Sales Taxes
The U.S. Supreme Court on Dec. 8 scratched the surface of the looming battle over state taxation of Internet retailers and seemed troubled by what it saw.
The justices heard arguments in Direct Marketing Association v. Brohl, No. 13-1032, a jurisdictional dispute over a Colorado law that seeks to capture new revenue by requiring out-of-state companies to report information to the state about their sales to Colorado residents. Find the transcript at http://1.usa.gov/1z3xcaJ.
So far, Colorado is the only state with such a law, but when Colorado Solicitor general Daniel Domenico acknowledged that other states might follow suit if he wins, Justice Samuel Alito Jr. put himself in the position of a small Internet retailer if all 50 states pass similar laws.
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Strategy vs. Tactics: Two Sides of a Difficult Coin
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?