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Tax Controversy Coronavirus Thought Leadership
In response to the Coronavirus (COVID-19), the tax controversy group has put together a chart detailing tax controversy-related developments as they arise. Please refer to the following list of recent tax and tax controversy-related alerts and original articles for additional insight and guidance. For a comprehensive list of related thought leadership, please refer to the COVID-19 landing page.
Tax Controversy Coronavirus Developments: Court, Federal and State-by-State Updates (Current as of June 1, 2021)
Senate Democrats …
PTAB Faulted on Rigid Printed Publication Analysis
Senate Democrats Release International Tax Discussion Draft Bill
Senate Finance Committee Democrats unveiled a “discussion” draft bill that would implement certain international tax proposals included in the Biden Administration’s Made in America Tax Plan and generally follows the Senate framework for international tax reform proposed on April 5, 2021. Among other key proposals, the discussion draft revamps the U.S. subpart F rules and Global Intangible Low-Taxed Income regime (GILTI), which it renames Global Inclusion of Low-Tax Income, to ensure that income of a…
Circuits Split on PTAB Fees Being Recoverable Under 285
(Un)Authorized Access to Computers in the Wake of Van Buren v. United States
SEC Advances Broad Theory of Required Disclosures of Security Incidents
Infrastructure Investment and Jobs Act—Summary of Key Tax Components
On Tuesday, August 10, 2021, in a bipartisan vote, the Senate passed H.R. 3684, the Infrastructure Investment and Jobs Act (“Infrastructure Act”). The Infrastructure Act will be considered by the House in September. The Infrastructure Act is the result of the Bipartisan Infrastructure Framework (“Infrastructure Framework”) previously announced on June 24, 2021. See Ropes & Gray alert on Bipartisan Infrastructure Framework. The $1 trillion Infrastructure Act covers many of the Infrastructure Framework’s priorities for…
Bio/Pharma Patents Fare Best at PTAB
