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Congress adjourned Sept. 21 without further action on a House bill that would require remote sellers to collect and pay sales and use taxes on purchases made by residents of states in which the sellers have no physical presence ' after the states implement a simplified collection and payment system.
What does an inspection binge by a local municipal code enforcer who may have visited the lemonade stand you operated as a kid have to do with your e-commerce business in 2012?
Features
An in-depth analysis at a recent key ruling.
Features
The tax consequence of FCPA violations is an issue U.S. law enforcement personnel are highlighting, as indicated by case filings and appearances by representatives of the IRS at FCPA conferences.
The responsible corporate officer (RCO) doctrine is now forming the basis for significant civil and administrative ramifications.
Features
Section 145 of the Delaware General Corporation Law (DGCL ' 145) provides rules of the road for corporations to indemnify and obtain insurance to shield their directors and officers from personal liability for acts taken in their official capacities.
Features
In legal discovery, it is not uncommon to see production requests for a copy of an entire database instead of requests for targeted, relevant information. Is this the best path to follow?
Features
This is the last of a three-part series giving companies a step-by-step guide for planning and conducting sensitive internal investigations into potential wrongdoing.
An in-depth analysis from a leading financial expert.