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Tax Exemptions › Contract Drafting

Vorys, Sater, Seymour and Pease LLP

Scope of Ohio Commercial Activity Tax Agency Exclusion Remains Unsettled Following Ohio Supreme Court’s Decision in Aramark Corp....

Vorys, Sater, Seymour and Pease LLP on

Aramark provided food service operations to various clients (e.g., hospitals, universities, corporations, sports arenas, etc.). The clients paid Aramark a management fee. In addition, the clients reimbursed Aramark for the...more

Sunstein LLP

Businesses Beware: Don’t Restrain Former Employees by Exaggerating Your Trade Secret Claims

Sunstein LLP on

The First Circuit seldom delivers opinions on trade secret claims, so employers should pay extra-close attention to the lessons to be learned from the court’s recent decision in TLS Management v. Rodríguez-Toledo...more

Littler

U.S. Tax Court Decision Shows Importance of Carefully Drafting Settlement Agreements

Littler on

In Sharp v. Commissioner, the United States Tax Court once again demonstrated the importance of carefully crafting settlement agreements and reaffirmed that emotional distress damages are taxable income to the recipient....more

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