IMPACT OF US TAX REFORM
CHIINA'S NEW ANTITRUST REGIME
2018 PROXY SEASON
REGULATING DIGITAL HEALTH
REGULATORY CHANGES TO CRYPTOCURRENCY
CROSS-BORDER ESTATE PLANNING
South Dakota v. Wayfair, Inc.: Supreme Court Overturns Physical Presence Test for Online Retailers
On June 21, 2018, the U.S. Supreme Court upended 51 years of precedent when it held in a 5-4 decision that a state can require an online retailer with no in-state property or personnel to collect and remit sales tax on sales made to the state’s residents. Although Wayfair approved South Dakota’s “economic nexus” statute, questions remain as to the limits of Commerce Clause nexus and whether statutes like South Dakota’s can apply retroactively.
'Sole Discretion’ Provisions and the Implied Covenant of Good Faith and Fair Dealing
The so-called “implied covenant of good faith and fair dealing” has produced a significant amount of confusion among courts and litigants, particularly in the context of agreements providing one party with sole discretion to act (or not act) in a particular manner. Two recent New York state appellate court decisions have helped to clarify the scope of the implied covenant in the face of a “sole discretion” provision.
10 Steps to Modernizing Corporate Integrity Agreements
A recent U.S. Government Accountability Office report highlights the central role that corporate integrity agreements (CIAs) play in protecting federal health care programs when companies or individuals violate federal law. Considering their importance for promoting compliance, it is time for the U.S. Department of Health and Human Services’ Office of Inspector General to update its CIA templates and approach.