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Akerman LLP - SALT Insights

What’s Next for the Evolution of Public Law 86-272?

For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more

Eversheds Sutherland (US) LLP

House Rules Committee’s revisions to One Big Beautiful Bill include amendment to partnership disguised sale rules

On May 22, 2025, the House of Representatives passed the highly anticipated budget reconciliation bill, referred to as the “One Big Beautiful Bill,” with revisions from the House Rules Committee. On May 21, 2025, the House...more

Sullivan & Worcester

Chapman Law Review Article Spotlights Recent Supreme Court Missteps on Sovereign Immunity and Cultural Property, Calls for...

Sullivan & Worcester on

I am proud to announce the publication in the Chapman Law Review of my article: “Turnabout is Foul Play: Sovereign Immunity and Cultural Property Claims”. As the article explains, the Roberts Court has contorted beyond...more

Cranfill Sumner LLP

An Administrative State No Longer: How North Carolina May Reduce Executive Authority

Cranfill Sumner LLP on

The distinctions and relationships between the three branches of government—legislative, judicial, and administrative—are not static, but ever-changing, both at the federal and state levels. The separation of powers required...more

Wiley Rein LLP

Closing the FARA Retroactive Registration Loophole

Wiley Rein LLP on

Earlier this month, and following a string of recent bills introduced to reform the Foreign Agents Registration Act (FARA), Representative Ben Cline (R-VA) introduced the Foreign Agents Transparency Act (“Transparency Act”)...more

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