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By David Saltzman, Elaine B. Murphy, Sara Clevering
On October 31, 2018 the Treasury Department released proposed regulations under section 956 of the Internal Revenue Code of 1986, as amended, that generally exempt U.S. domestic corporations from recognizing deemed...
By Geoffrey M. Atkins, Peter Brody, David Chun, Colleen Conry, Chong S. Park, Mimi Yang, Anthony Biagioli
On Thursday, U.S. Attorney General Jeff Sessions ordered the creation of a "China Initiative" expanding and accelerating U.S. criminal trade secrets enforcement ...
By Scott A. McKeown
A few weeks back, the USPTO published a Request for Comments (RFC) (here) on a proposed procedure for motions to amend in AIA Trial Proceedings.
By Kat Saunders Gregor
In a recent Tax Notes article, the author addresses a recent IBA conference panel focused on OECD's implementation of the base erosion and profit-shifting (BEPS) program.
By Isabelle Farrar
On October 1, Charles Rettig began his term as 49th Commissioner of the IRS. This gives the IRS a Commissioner for the first time in approximately one year, since his predecessor John Koskinen, an Obama appointee, stepped down in fall 2017.
By Isabelle Farrar
In Veg Corp. v. U.S., No. 2:17-cv-02893, the district court refused to analyze compliance with IRS document requests in a vacuum, and, instead, considered the parties' understanding of the document requests.
By Benjamin Simmons, David Saltzman
In this Ropes & Gray podcast, Ben Simmons, an associate in the tax group, is joined by David Saltzman, a partner in the tax group, to discuss the recent Tax Court memorandum decision, Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue.
By Ropes & Gray LLP's Health Care Practice
On October 24, 2018, the President signed a far-reaching bill addressing issues related to opioid use and abuse—the Substance Use-Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act of 2018.
By Ropes & Gray LLP's Securities & Public Companies Practice
SLB 14J also provides additional guidance on proposals that implicate senior executive and/or director compensation.
By Scott A. McKeown
The risk of an early, negative determination will only put the Patent Owner in a worse position by undermining any settlement value to amended claims.
By Kellie Coombs, Douglas Hallward-Driemeier, Peter Brody, Thomas N. Bulleit, Albert F. Cacozza, Jr.
One important difference between the standards is how strong the government's interest must be in order to justify the regulation.
By James R. Brown
To make the election, taxpayers must include a statement with their tax returns for the first taxable year to which they want the election to apply.
By Ropes & Gray LLP's Securities & Public Companies Practice, Ropes & Gray LLP's Privacy And Cybersecurity Practice Group
The nine defrauded companies lost a total of nearly $100 million as a result of the email scams.
By Robert Skinner, Amy Roy
In addition to rejecting the plaintiffs' contract claim, the Court also ruled that they failed to allege that the Fund's concentration policy was violated.
By Ropes & Gray LLP's Life Sciences Practice Group
Allow the Department of Health & Human Services to maintain a public list of drugs and biological products advertised in violation of the rule.
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