Jones Day Document Search Results (453)
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|City of Chicago's Department of Finance Issues Rulings Impacting Web Based Entertainment|
Mark P. Rotatori, Meghan E. Sweeney; Jones Day;
September 2, 2015, previously published on September 2015On June 9, 2015, the City of Chicago's Department of Finance issued two rulings with potential tax implications for web-based entertainment and information sources (specifically in the form of searchable databases). These rulings, titled Amusement Tax Ruling #5 ("Ruling #5") and Personal...
|Employment Services and Exemptions in Castle Case|
Eric Norris Reynolds, Todd S. Swatsler; Jones Day;
September 2, 2015, previously published on September 2015On March 9, 2015, the Ohio Board of Tax Appeals issued a decision in A.M. Castle v. Joseph W. Testa, Tax Commissioner, No. 2013-5851. At issue in the case was whether A.M. Castle's purchase of employment services—specifically truck drivers—from D.C. Transportation was subject to Ohio...
|D.C. Circuit Prevents Disclosure of KBR’s Internal Investigation Materials, Again|
J. Andrew Jackson, Mark R. Lentz, Ryan P. McGovern, Donald G. Yeargin; Jones Day;
September 2, 2015, previously published on August 2015For the second time in as many years, the Court of Appeals for the D.C. Circuit struck down a district court order compelling KBR to turn over documents from an internal investigation conducted by KBR into allegations that it defrauded the U.S. government during the Iraq War. The district court...
|Major Changes to the Delaware Unclaimed Property Audit and Voluntary Disclosure Regime that Delaware-Formed Entities Should Consider|
Mark R. Hall, Charolette F. Noel; Jones Day;
September 2, 2015, previously published on September 2015Delaware Senate Bill 141, signed by Governor Mardell on July 22, 2015, makes significant changes to Delaware's procedures relating to unclaimed property audits and voluntary disclosures. Overall, these procedural changes should offer some benefit (or relief) to business entities formed in Delaware....
|Texas Tax Update at a Glance|
Kirk R. Lyda, Charolette F. Noel; Jones Day;
September 2, 2015, previously published on September 2015It has been a fairly active first part of 2015 for Texas tax issues—legislatively, judicially, and administratively. We will provide a more thorough review in a future edition, but here are the key updates at a glance.
|Indiana Supreme Court Upholds Finding that, for Sales Tax Purposes, Retailers Providing Installed Home Improvements Should Be Treated as Contractors|
E. Kendrick Smith; Jones Day;
September 2, 2015, previously published on September 2015Under general sales tax policy, a retailer that sells tangible personal property ("TPP") to a customer is required to collect and remit sales tax on the price paid for the merchandise. Separately, a contractor who purchases and affixes TPP to a customer's home or office is providing a...
|Defining the Covered Business Method Patent|
John V. Biernacki, David B. Cochran, Matthew W. Johnson; Jones Day;
September 1, 2015, previously published on August 2015In the America Invents Act (“AIA”), Congress granted the Patent Trial and Appeal Board (“PTAB,” “the Board”) heightened jurisdiction to hear challenges to patents related to performing data processing or other operations used in the practice, administration, or...
|Third Circuit Affirms the FTC's Authority to Regulate and Enforce Data Security|
Richard J. Johnson, Todd S. McClelland, Daniel J. McLoon, Michael G. Morgan, Jeffrey Rabkin; Jones Day;
September 1, 2015, previously published on August 2015In FTC v. Wyndham Worldwide Corp., No 14-3514, -- F.3d-- (3d Cir. Aug. 24, 2015), the Third Circuit issued an important decision affirming a United States District Court of New Jersey ruling that the Federal Trade Commission ("FTC") has authority under Section 5 of the Federal Trade...
|National Labor Relations Board Adopts Expansive New Joint Employer Standard|
Doreen S. Davis, Brian West Easley, Michael J. Gray, Joshua Grossman, Matthew W. Lampe; Jones Day;
September 1, 2015, previously published on August 2015In a highly anticipated decision, the National Labor Relations Board (the "Board" or "NLRB") reversed more than 30 years of established precedent and liberalized the standard for determining whether two or more entities are joint employers for purposes of the National Labor...
|Partial Priority and Dealing with "Toxic Divisionals" under the European Patent Convention: A New Referral to the EPO Enlarged Board of Appeal: Beyond G 2/98|
Diana C. Leguizamon-Morales, Bojan Savic; Jones Day;
August 27, 2015, previously published on August 2015A new referral to the Enlarged Board of Appeal ("EBA") of the European Patent Office ("EPO") seeks clarification on the assessment of partial priority entitlement as well as a statement on the controversy surrounding the so-called "toxic divisional" attack. The...