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24 Feb 2021, 2:55 am by Kevin Kaufman
However, a 28 percent federal corporate income tax rate combined with Biden’s proposal to tax long-term capital gains and qualified dividends at an ordinary income tax rate of 39.6 percent for income earned over $1 million would make the top integrated tax rate on corporate income in the U.S. the highest in the OECD at 62.7 percent (see Figure 3).[13] If the Biden tax plan were fully implemented, the U.S. rank on the Tax Foundation’s International Tax Competitiveness Index… [read post]
23 Feb 2021, 9:19 am by Jacquelyn Greene
 Other courts have found that there is a role for the infancy defense in delinquency proceedings, sometimes as a result of a state statute (see In re Gladys R., 1 Cal. 3d 855, 863–64 (1970)) and other times in the absence of a state statute (see In re William A., 13 Md. 690 (1988)). [read post]
16 Feb 2021, 6:04 am by Eleonora Rosati
It does not suggest that only providers that fall under the notion of OCSSPs may perform acts of communication to the public or other restricted acts;Thirdly, still from recital 64, it follows that the concept of communication/making available to the public referred to – and not defined – in the DSM Directive does neither alter the corresponding notion in other EU legislation nor does it affect the application of Article 3 of the InfoSoc Directive (or,… [read post]
12 Feb 2021, 12:59 pm by admin
Evidence does not equal eminence, and expert witnesses in court must show their data and defend their inferen [read post]
28 Jan 2021, 5:24 am by CJ Kim and Celine Collis
Breach of a condition – a condition is a term goes to the root of a contract (Poussard v Spiers and Pond (1876) 1 QBD 410). [read post]
25 Jan 2021, 1:46 pm by Kevin LaCroix
” (The report does not expressly specify the ratios for prior years, but my calculation of the 2019 ratio, using the data in the NERA report, is approximately 7.4%. [read post]
21 Jan 2021, 4:36 pm by INFORRM
(i) Article 3(1) Processing in the context of the activities of an establishment of a controller or a processor in the Union The Claimant failed to demonstrate that the First Defendant had the necessary “stable arrangements” in the UK to constitute an “establishment” for the purposes of Article 3(1), even though the Claimant needed only to establish a real (as opposed to fanciful) prospect of success at the service out stage. [read post]
19 Jan 2021, 1:17 pm by Rebecca Tushnet
DoorDash also argued that Lona’s didn’t allege sufficient dissemination because Lona’s “does not identify, or even estimate, how many potential customers saw” the statements. [read post]
17 Jan 2021, 1:33 pm by Lawrence B. Ebert
Therefore, we conclude that claim 1’s mere call for sensing and processing static and dynamic acceleration information using generic components does not transform the nature of claim 1 into patent eligible subject matter. [read post]
16 Jan 2021, 10:57 pm by Mahmoud Khatib
They take many forms and go by different names, including term sheets, memoranda of understanding, commitment letters, and award letters[1] (this paper will use the term “letter of intent” to refer to all such pre-contract documents). [read post]
13 Jan 2021, 10:58 pm
Its entire treatment of disqualification as a consequence of "impeachment after the expiration of office" appears just before the end, at pages 63-64. [read post]
13 Jan 2021, 12:05 am
Its entire treatment of disqualification as a consequence of "impeachment after the expiration of office" appears just before the end, at pages 63-64. [read post]
12 Jan 2021, 12:10 pm by Kevin Kaufman
However, there is not a 1-to-1 relationship between an increase in energy efficiency and emissions reduction. [read post]
6 Jan 2021, 6:38 am by Kevin Kaufman
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). [read post]
6 Jan 2021, 4:00 am by Deanne Sowter
The Court of Appeal corrected that conclusion when they held that “the collaborative family law process does not excuse their lawyers from obtaining the information required to give the advice needed to support informed settlement decisions” (at para 56). [read post]