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Articles from Related Newsletters
Novel Internet Statute Strategiese-Commerce Law & StrategyThe Internet presents special regulatory challenges. Efficacy, of course, hinges on jurisdiction, but the Internet knows no geography and, so, users leap boundaries with a finger poke or thumb flick. These challenges require novel statutory strategies to meet the Internet’s current and future status as a channel and communications domain that requires regulation at various levels of operation and use, including e-commerce.
Third Circuit Strikes Down COPA — AgainInternet Law & StrategyThe Child Online Protection Act (“COPA”) suffers from a slew of fatal flaws that render the law unconstitutional under the First Amendment, the Third U.S. Circuit Court of Appeals has ruled. The decision, handed down on July 22, comes after nearly a decade of litigation –– including two trips to the U.S. Supreme Court –– and marks the sixth time that a court has blocked the law from going into effect.
adidas v. PaylessThe Intellectual Property StrategistAfter almost seven years since inception, the lawsuit by adidas against Payless ShoeSource, Inc. ended at the trial level with a jury verdict against Payless in the amount of $305 million.
Reading Patents in DepthPatent Strategy & ManagementThe first installment of this article discussed “active” reading; understanding the structure of a patent publication; and understanding why certain words were used and others were not. This conclusion addresses how to obtain technical information.
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Headlines
Advances to TalentIn yet another example of the lunacy of the tax laws as they apply to compensation for personal services, it is possible that the advance payment made to talent might be subject to a 40% penalty — 20% under Sec. 409A of the Internal Revenue Code of 1986, as amended (IRC), and 20% under the laws of those states, such as California, that have conformed to Sec. 409A. This could push the effective marginal tax rate on the advance to over 80%. Needless to say, this result is disastrous, and extreme care must be taken not to run afoul of the rules.
IRS Regulations For Song Sales Tax TreatmentThe Internal Revenue Service (IRS) has issued proposed and temporary regulations specifying the time and manner for electing to treat the sale or exchange of "self-created" musical compositions or copyrights as the sale or the exchange of a capital asset resulting in a potential capital gain.
Production Lawyer’s Guide to Obtaining E&O Insurance, Preventing LitigationPrevious installments of this article discussed errors and omissions insurance coverage and clearance guidelines for vetting dramatic works. This final segment will wrap up the clearance guidelines discussion, including music and film clips.
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September 2008 Issue in PDF Format
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