One of the challenging areas of income tax planning is working on behalf of nonresident alien (NRA) performing and creative artists. Integrating the typical rules of the Internal Revenue Code that apply to U.S. income tax residents with what might apply to a NRA coming to work in the United States, as a result of their specific facts and circumstances and applicable tax treaties, can be a confusing maze.

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Amendments to the Ohio Business Opportunity Law went into effect a few months ago, offering what franchise attorneys are calling a balanced approach that improves pre-sale disclosures to protect franchisees but also gives franchisors greater protection from lawsuits that cite minor, technical violations of the state's rules.

Columns & Departments

Professional analysis of several recent rulings of importance.

Columns & Departments

An in-depth look at a condemnation proceeding.

In our increasingly data-intensive world, Big Data is proclaimed by its proponents as bringing about a new era of innovation and economic growth. But as increasingly large amounts of data are collected, stored and analyzed about individuals, privacy advocates have also raised concerns that Big Data may endanger, if not end, personal privacy.

Columns & Departments

Discussion of two major rulings.

To what extent can a municipality's zoning ordinance distinguish among commercial enterprises, and what evidence must a municipality produce to justify distinctions among commercial enterprises?

Features

This article focuses on the conflict between U.S. and EU discovery procedures, and offers some useful and practical advice for U.S. litigants who may face uncertain territory when seeking discovery abroad.