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Congress Reinstates Internet Access Tax Ban
The U.S. Congress recently reinstated a ban on Internet access taxes after the House of Representatives agreed to extend it for another 3 years rather than make it permanent. The new law, commonly known as the Internet Tax Nondiscrimination Act [S. Con. Res. 146], amends subsection (a) of section 1104 of the Internet Tax Freedom Act [47 U.S.C. 151].
As Congress neared adjournment for the year, the House passed by voice vote a Senate bill that prevents state and local governments from taxing the monthly fees Internet providers like EarthLink Inc. and America Online charge their customers.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.