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Member Articles


Iowa's New Data Privacy Law: What Businesses Need to Know

In 2023, Iowa joined the ranks of states enacting consumer data privacy legislation. The Iowa Consumer Data Protection Act, Senate File 262 (the “ICDPA”), is slated to take effect on January 1, 2025, as Chapter 715D ...

Understanding Goodwill Value in the Construction Industry

The amount of commercial goodwill attached to a profitable construction business will depend on its specific characteristics. In general terms, goodwill is the value of a business in excess of its balance sheet “book v ...

The Impact of a Second Trump Administration on Business Immigration in the U.S.

Beginning as soon as Inauguration Day on January 20th, 2025, President-elect Trump could impose new immigration restrictions that will likely make the immigration sponsorship process more complicated for businesses and f ...

Heckman v. Live Nation: Ninth Circuit Hold Mass Arbitration Clause to Be Unconscionable

Authors: Karin Pagnanelli & Stacey Chuvaieva Earlier this week, the Ninth Circuit affirmed a District Court’s decision in Heckman v. Live Nation Entertainment Inc., finding that the delegation clause of Ticketmast ...

Canadian Sales Tax Implications for Non-resident E-commerce Businesses

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) are sales taxes administered by the federal government and applicable to most goods and services sold in Canada. All businesses, including e-commerce busine ...

Crypto Taxation at a Crossroads

As global regulators sharpen their focus on crypto-assets, jurisdictions are testing a range of tax approaches – from Denmark’s proposal to tax unrealised crypto-asset gains, to less aggressive up-front frameworks th ...

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