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Features
The independent contractor nonresident alien (NRA) who has a high level of U.S. tax-related operating expenses may wish to consider the feasibility of obtaining a Central Withholding Agreement (CWA) or otherwise be saddled with 30% tax withholding on his or her gross fees.
Features
The U.S. Supreme Court's recent ruling in <i>Kirtsaeng v. John Wiley & Sons</i>, that a legally obtained copyrighted work can be imported into the United States and resold without permission from the copyright owner, even if it was manufactured and sold overseas, has broad legal ramifications going forward, intellectual property attorneys say.
Columns & Departments
Highlights of the latest franchising news from around the country.
Columns & Departments
Highlights of the latest intellectual property news from around the country.
Features
Publishers frequently charge different prices in foreign markets, and they have argued that allowing unrestricted importation threatens that practice. In March, the Supreme Court squarely addressed this issue for the first time in <i>John Wiley & Sons Inc. v. Kirtsaeng</i> and held that the first-sale doctrine does in fact apply to copies made overseas and, as a result, these copies could be purchased in foreign markets and legally resold in the United States.
Columns & Departments
Highlights of the latest franchising cases from around the country.
Columns & Departments
Analysis and discussion of several major rulings.
Columns & Departments
Two recent rulings and what they mean.
Columns & Departments
In-depth analysis of a key ruling.
Columns & Departments
A look at <i>Pomerance v. McGrath</i> and what it means.
