Author: Simon Stokes
Simon Stokes a partner specialising in technology and IP considers the legal issues surrounding the burgeoning field of AI-generated works.
The first sale of an AI art work by a major auction house ...
Author: Ray Polantz
As a result of the Tax Cuts and Jobs Act (TCJA), U.S. shareholders of controlled foreign corporations (CFCs) could see a significant change in their tax bill beginning in 2018 — and not for the bet ...
Author: Fuad S. Saba
Congress introduced the GILTI tax with the TCJA at the end of 2017. The tax applies to tax years beginning after December 31, 2017. GILTI is defined as the income of a “Controlled Foreign Co ...
Author: Jeffrey Brown
In the shadow of the recent Wayfair decision, more and more Canadian remote sellers now have to deal with state and local sales tax collection responsibilities. All too many are still thinking ...
No one wants to allow fraud, which has reputational costs as well as financial ones — but how do you prevent it? Monitoring employees is one common answer, but where does monitoring cross the line into illegal invasion ...
Author: Kurt Baker
The Australian Taxation Office (“ATO”) recently issued final ruling TR 2018/5 setting out the Commissioners position on how to apply the central management and control tests when determining the t ...
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