Insights

-- The New Partnership Audit Rules, Part 7: What Lies Ahead -- Potential Pitfalls Under the TCJA: New and (Un)Improved Rules for CFCs Impacting Finance - Part 2 -- House Republicans Seek a Victory Lap With Tax Cuts 2.0

After two weeks off, Josh, Paul, and Liam discuss the on-air discovery of Justice Kennedy's retirement from SCOTUS in episode 55 and what has happened in the time since. We also dive into the way the President talks about tariff...

In a post-GDPR world, it’s really important not to underestimate the value of UDRP (Uniform Dispute Resolution Policy) and URS (Uniform Rapid Suspension System) complaints. They are still going to be valuable and useful when you are pursuing domain name...

Bracewell's Annie Allison shares how the post-GDPR era impacts domain name enforcement.

Bracewell's Annie Allison shares the crucial steps that companies must take to protect their brand on cyberspace.

On June 29, 2018 Judge Halil Suleyman Ozerden of the Southern District of Mississippi entered judgments against Malachi Financial Products, Inc., and its president and sole shareholder, Porter B. Bingham, for alleged violations of the Securities Exchange Act of 1934...

Bankruptcy law and environmental law often are in tension with one another. The former seeks to accelerate a debtor’s liabilities into a net present value to determine creditor distributions. The latter encourages parties to manage environmental and decommissioning liabilities over...

With apologies to movie fans everywhere, this briefing has nothing to do with Tom Cruise’s 1983 comedy or the Harry Potter films. Rather, it actually concerns the recent English High Court decision in Seadrill Ghana Operations Limited -v- Tullow Ghana...

Last month, the New York State Department of Financial Services (NYDFS) proclaimed, “In an era of weakened federal government oversight, strong state regulation is essential in order to safeguard our markets, ensure strong consumer protections and hold regulated entities accountable...

The estimable Chairman of the Ways and Means Committee has had it with the annual “extenders” charade. House tax-writers will sort through the list of temporary tax provisions and determine once and for all what deserves to be part of...

The United States Supreme Court, in the case of South Dakota v. Wayfair, Inc. , has held that a state may require retailers with no physical presence in the state to collect sales and use taxes on sales to customers...

Josh, Liam, and Paul discuss the results of several midterm primary elections, including the shocking win of Alexandria Ocasio-Cortez in New York's 14th District Democratic primary over a long term incumbent. Other major topics include: Harley-Davidson and steel tariffs, the...

On June 18, 2018, the IRS issued proposed Treasury regulations (the 2018 Regulations) that, if finalized, would withdraw certain proposed and temporary Treasury regulations issued in 2016 related to the allocation of partnership liabilities (the 2016 Regulations). In their place,...

-- IRS Says "Yes" to Leveraged Partnerships and “No” to Bottom Dollar Guarantees . . . . At Least for Now -- Extenders Mean Groundhog Day for Congressional Taxwriters -- Supreme Court Overrules Physical Presence Test for State Tax Collection

On June 12, 2018, after a six-week trial, U.S. District Court Judge Richard Leon denied the U.S. Department of Justice’s request to block AT&T Inc.’s $85 billion acquisition of Time Warner Inc., one of the most high-profile merger challenges in...