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10th Circuit Upholds Tax Reporting Law
Because of a controversial U.S. Supreme Court ruling from 1992, online retailers don't charge sales tax in states where they don't have a physical presence. It's a situation that traditional retailers have bemoaned for years. To their dismay, the U.S. Congress hasn't done a thing about it.
Traditional retailers did notch something of a victory earlier this year, however. An appeals court upheld a Colorado law that requires online retailers to assist the state in collecting a so-called “use tax” directly from consumers ' a maneuver that, at least in theory, would end tax-free online sales in the state and level the playing field between in-state and online retailers. The ruling could spur additional judicial and legislative action in the long-simmering sales tax debate.
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.
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.
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.