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Incremental improvements will not give us the security we need; instead, the Federal Government needs to make bold changes and significant investments in order to defend the vital institutions that underpin the American way of life. [read post]

Lawfare - http://www.lawfareblog.com/

The SEC’s Latest Risk Alert Puts ESG Investing in the Crosshairs

6 May 2021, 6:00 am

Garipova, and Bryan C. [read post]

The Harvard Law School Corporate Governance Blog - http://blogs.law.harvard.edu/corpgov

U.S. Supreme Court, Google LLC v. Oracle America, Inc., Docket No.18-956

2 May 2021, 1:14 pm

Unlike many other computer programs, the value of the copied lines is in significant part derived from the investment of users (here computer programmers) who have learned the API’s system. [read post]

Frederic Borel - http://fredericborel.blogspot.ch/

New Issue: European Journal of International Law

29 Apr 2021, 6:40 am

Mariano Croce)Sarah C. [read post]

International Law Reporter - http://ilreports.blogspot.com/

Effects of Proposed International Tax Changes on U.S. Multinationals

28 Apr 2021, 1:55 am by Kevin Kaufman

MNEs as well as their profit shifting and investment incentives. [read post]

Tax Policy Blog - http://taxfoundation.org/blog/

Federal Individual Income Tax: Exemptions and Treatment of Dividends (1913-2021)

27 Apr 2021, 8:32 am by Tom VanAntwerp

(j) Beginning in 2013, dividends were subject to the 3.8 percent net investment income tax (NIIT) for those with modified adjustment gross income above $200,000 filing single, $250,000 filing joint. [read post]

Tax Policy Blog - http://taxfoundation.org/blog/

EB-1C I-140 Petition Approved for Korean Executive and Multinational Tire Company Petitioner in Akron Ohio

22 Apr 2021, 9:33 pm by JP Sarmiento

In our brief, we clearly demonstrated that our client met the requirements set forth in the INA §203(b)(1)(C). [read post]

Sarmiento Immigration Law Firm Blog - http://www.sarmientoimmigration.com/

Weekly Roundup: April 9–15, 2021

16 Apr 2021, 5:51 am

Bell, Dawn Belt, and Ron C. [read post]

The Harvard Law School Corporate Governance Blog - http://blogs.law.harvard.edu/corpgov

Reviewing the Federal Tax Treatment of Research & Development Expenses

13 Apr 2021, 11:04 am by Kevin Kaufman

R&D investment is now done by business. [read post]

Tax Policy Blog - http://taxfoundation.org/blog/

The End of the Official Castro Era--The 8th Congress of the Cuban Communist Party Announcement and Theme (The Party is the Soul of the Revolution)

9 Apr 2021, 9:21 am

This post begins is the first of a short series considering the 8th Congress of the Cuban Communist Party (VIII Congreso del Partido Comunista Cubano). [read post]

Law at the End of the Day - http://lcbackerblog.blogspot.com/

State Conformity to Federal Pandemic-Related Tax Provisions in CARES and ARPA

1 Apr 2021, 6:59 am by Kevin Kaufman

(c) Michigan taxpayers may elect to use either rolling conformity or a static conformity date of Jan. 1, 2018. [read post]

Tax Policy Blog - http://taxfoundation.org/blog/

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

25 Mar 2021, 7:50 am by Kevin Kaufman

Note: The following is the testimony of Scott A. [read post]

Tax Policy Blog - http://taxfoundation.org/blog/

On the Dutch Bill for Responsible and Sustainable International Business Conduct (Wet verantwoord en duurzaam internationaal ondernemen)

24 Mar 2021, 8:33 am

" (§1.1(b)(2)(c). [read post]