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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.
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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.
The Florida Third District Court of Appeal ruled that a Miami-Dade, FL, circuit judge erred in granting Mexican songstress Paulina Rubio's request to disqualify the opposing attorney in a lawsuit over a missed concert.
The authors' previous article, in the March 2013 issue of <i>Entertainment Law & Finance</i>, considered differences between copyright regimes in the United Kingdom and the United States. This article highlights some of the principal differences between UK and U.S. contract law.
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Highlights of the latest franchising news from around the country.
Columns & Departments
Highlights of the latest intellectual property news from around the country.
Infringement under the doctrine of equivalents ("DOE") is frequently asserted in patent litigation. DOE allows a plaintiff to maintain an infringement claim even if the accused instrumentality does not literally possess all the limitations of the claim as interpreted by the court.
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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.
On April 15, 2013, the Supreme Court heard oral argument in <i>Ass'n for Molecular Pathology v. U.S. Patent and Trademark Office</i> (hereinafter "<i>Myriad</i>"). The sole question before the Supreme Court, following its grant of certiorari on Nov. 30, 2012, is whether human genes are patent-eligible subject matter under 35 U.S.C. ' 101.