Fundamental Issues In U.S. Taxation of Foreign Entertainers and Athletes
The United States taxes its citizens and resident aliens on their worldwide income; nonresident aliens are taxed on their U.S. source income and income that is effectively connected with a trade or business in the U.S. These seemingly simple terms have spawned volumes of regulations, rulings, cases and articles, the essence of all of which is to determine who is subject to tax in the U.S., and on what. This article introduces the U.S. federal income tax issues.
Enjoining Actions Against Non-Debtors
A recent decision by the Seventh Circuit, appears to change the playing field in debtors' favor. <I>In re Caesars Entm't Operating Co</I> established a two-part test that appears far more favorable to debtors than the previous standards applied to such injunctions.
Litigators' Perspectives on Prince
The legendary and now deceased Prince ' singer, songwriter, producer and man of myriad other talents ' kept a bevy of high-profile lawyers busy during the past three decades. Prince developed a somewhat complicated relationship with the Internet, and fought to protect his brand and music against unauthorized use. And for that he needed lawyers, lots of them.
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Groundbreaking App Privacy Ruling <br>Songkick Injunction Bid Over Presales Rejected
Section 181's Extension to Live Stage Productions Doesn't Set Clear Path for Producers, Investors
At the end of 2015, Congress passed, as part of a large tax extender bill, the Protecting Americans from Tax Hikes Act (PATH), an extension of '181 of the Internal Revenue Code. Section 181 has been available since 2004 to permit expedited deduction of the costs of a film or TV production. Since inception, this has had several sunset provisions, each of which was extended as part of year-end extender bills. The latest for the first time has extended the availability of '181 treatment to live stage productions.
Quality Control Of Trademarks in Social Media
Trademark licensors, including those in the entertainment industry, are scrambling to keep up with the evolving use of social media as a tool for business advertising. As technology changes, so must the provisions in a trademark license.
Second Circuit Asks NY Ct. of Appeals To Answer Pre-1972 Recordings Issue
The New York Court of Appeals has been sent an important and unresolved issue on copyright infringement for music recorded prior to 1972. The U.S. Court of Appeals for the Second Circuit has asked New York's highest court to determine whether there is a right of public performance for creators of sound recordings under that state's law and "if so, what is the nature and scope of that right?"
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Lanham Act Injunction Against Former Commodores Member Enforceable Outside the United States<br<Universal Pictures London-Based Affiliates Not Subject to Personal Jurisdiction in Missouri in Litigation over Distribution Deal
Do Panama Papers Give Opportunity to Collect Judgment From Daddy Yankee?
Puerto Rican reggaeton megastar Daddy Yankee, whose hits include "Gasolina" and "Limbo," owes a $2.2 million judgment to a concert promoter who sued him and his booking agent in 2011. Attorneys for promoter Diego Hernan de Iraola have been trying to enforce the federal district court judgment against Daddy Yankee, by garnishing the singer's accounts in Miami, FL, and Puerto Rico. Now that Daddy Yankee has come up in news reports from the document leak at the Panamanian law firm Mossack Fonseca, de Iraola's legal team has new leads on accounts with companies linked to Ayala Rodriguez.
