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15 Nov 2014, 6:51 pm by Mark Summerfield
’  However, as I explained in an earlier article, patent box schemes are designed to encourage investment in R&D within the jurisdiction where patented technology is developed, by offering a reduced tax rate on profits that can be specifically attributed to that technology. [read post]
13 Nov 2014, 4:32 pm by Sabrina I. Pacifici
 Gross domestic expenditure on R&D (GERD) in 2012 was USD 257 billion in China, USD 397 billion in the United States, USD 282 billion for the EU28 and USD 134 billion in Japan. [read post]
The president should heed calls by Senators Feinstein (D-Calif.), Durbin (D-Ill.), and Leahy (D-Vt.); retired military generals; human rights groups; and even his former State Department legal advisor Harold Koh, all of whom who asked him to endorse the extraterritorial application of the convention as a matter of legal obligation, not only policy. [read post]
6 Nov 2014, 6:28 pm by Graham Donath
The new version of Theft with a Prior now only applies to those individuals previously suffering the convictions listed directly below OR has a prior conviction for Theft from an Elder or Dependent Adult under Penal Code 368(d) or Penal Code 368(e). [read post]
31 Oct 2014, 7:20 am by Daniel Shaviro
  So a large part of what they love is the abstraction – gross dollar numbers that they see reported to them.Among the key elements of this may be keeping score against their peers. [read post]
30 Oct 2014, 9:34 am by Kelly Phillips Erb
Don Pease (D-OH) – for 2015 will kick in for individuals with incomes of $258,250 or more ($309,900 for married couples filing jointly). [read post]
30 Oct 2014, 8:12 am by Cathy Moran
 They’d have to gross $12,418  before the allowed cost of housing was only one third of their income. [read post]
28 Oct 2014, 6:54 am
Contents include:Aktuell/Actualité Robert Kolb, Jurisdictional Immunities of Ministers of DefenseArtikel/ArticleHector Entenza, La réglementation légale suisse en matière d’accès à l’assistance au suicide: Réflexions autour de l’arrêt Gross c. [read post]
27 Oct 2014, 1:25 pm by Sarah Cole
Our wonderful colleague and fellow blogger, Jill Gross, has been named the James D. [read post]
23 Oct 2014, 1:38 pm
  Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. [read post]
21 Oct 2014, 5:01 am by Terry Hart
The public performance of sound recordings created after 1972 by satellite radio providers is governed under federal law by a compulsory license administered by the Copyright Royalty Board.2According to the Hollywood Reporter, “Over the last few years, SiriusXM has been allegedly reducing its reported gross revenues by between 10 and 15 percent,” after deciding to stop paying royalties on sound recordings made before 1972. [read post]
20 Oct 2014, 10:21 am
 With the caveat that they are a little gross, so the squeamish might want to skip to the next post:The defendant (Mark Fowlkes) is a big guy, and the DEA suspects he has drugs. [read post]
20 Oct 2014, 3:27 am by Peter Mahler
 As described at pages 10-11 of the decision, the Vannucci Report solely relied on the capitalization method under the income approach to value the company based on its normalized net income reflecting adjustments to the gross profit margin and income add-backs for excessive officer salary, auto expense and litigation costs. [read post]
19 Oct 2014, 5:27 am
Henning Grosse Ruse-KhanWhat are the international investment law implications of the Unified Patent Court (UPC)? [read post]
17 Oct 2014, 5:01 pm by Kelly Phillips Erb
However, qualifying medical expenses are those that would qualify as federal income tax deductions under Section 213(d) of the Tax Code. [read post]
13 Oct 2014, 7:08 pm by Peter Tannenwald
FCC finally begins to address what post-repack life might look like for LPTVs and TV translators – but it presents more questions than answers. [read post]