1. Reliability of Damages Expert Reports Forward citation analysis, settlement Agreements, preference for lump sum payments. 2. Induced Infringement Requirement of active encouragement that results in direct infringement. 3. Willful Infringement Infringer not entitled to a reasonable profit from...

I. Agreements 1. Drafting a license agreement so infringing activity outside a licensed field of use results in breaching the agreement. 2. Drafting an employment agreement's assignment provisions to provide the right to sue for patent infringement. II. Ability to Sue and Be Sued3. Avoiding suit...

Globalization and technological advancements have contributed to one of the more serious issues in the United States – offshore tax evasion. While it is difficult to estimate the exact amount of revenue losses from offshore tax schemes, the U.S. loses approximately $100 billion per year from...

The EC’s recent actions regarding US multinational corporations raises important questions about the structure of global tax governance systems intended to protect markets where globalization implies the erosion of national boundaries. With the globalization of tax transactions and increasing...

Tax avoidance by multinationals has long been a part of the global tax system. Furthermore, the tax avoidance industry always seems to be outpacing the national governments. Elected governments take years to develop tax laws but the accounting and law firms always seem to undermine them within...

To investigate the possibility that corporate managers change their discretionary accrual policies in response to federal legal decisions, a discretionary accrual model was formulated. Specifically, this model tests whether the magnitude of an entity’s discretionary accruals increases or...