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The tax reform bill signed by President Trump at the end of 2017 (the Tax Cut and Jobs Act) has caused us to take a fresh look at many long-held assumptions about how to take into account income taxes in planning for the entertainment industry. In particular, the new legislation includes provisions that make loan-out corporations the entity of choice even more so than ever before.
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By Stan Soocher
A recent New York federal court decision in a dispute between a broker that sublicenses program content and a broadcaster that sublicensed content from the broker considered the interaction of contract language and extra-contractual elements of the parties’ relationship to determine whether a fiduciary relationship existed.
By Avalon Zoppo
In a move of keen interest to the entertainment industry, the full U.S. Court of Appeals for the Ninth Circuit has agreed to review whether a judge’s denial of a motion to strike a California Strategic Lawsuits Against Public Participation suit can be immediately appealed by the defendant who claims the case was brought solely to chill its speech.
By Jonathan Moskin and Rachel Pauley
The emerging cases by authors and copyright owners challenging various generative AI programs for using copyrighted materials are certain to create new troubles for the courts being asked to apply the fair use doctrine to this important new technology.
By Entertainment Law & Finance Staff
Notable court filings in entertainment law.