News & Analysis as of

Profits

Latham & Watkins LLP

No Causation Defence for Self-Interested Fiduciaries: UK Supreme Court Affirms Strict Profit Rule

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The judgment concerns the circumstances in which fiduciaries must account to their principals for the profits they make from their fiduciary relationships....more

Robins Kaplan LLP

Navigating General and Limited Partnerships: Common Pitfalls and How to Avoid Them

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Choosing the right business structure is critical for the operation of a business. General and limited partnerships are common business structures for those wanting to enter business together. While both partnerships offer...more

Seyfarth Shaw LLP

A RAW Deal – Court Opens the Door for Profit Disgorgement in Cannabis Trademark Case

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Last year, the case of BBK Tobacco & Foods LLP v. Central Agriculture Inc. made headlines in the trademark world when the Ninth Circuit held that district courts have jurisdiction to alter or cancel trademark applications. ...more

A&O Shearman

Supreme Court Limits Scope Of Damages Awards In A Trademark Infringement Action

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On February 26, 2025, the Supreme Court of the United States issued a unanimous decision limiting the Lanham Act’s scope of damages in a trademark infringement action. The case involves a trademark dispute between two...more

Jones Day

Affiliates (Currently) Off the Hook: Supreme Court Vacates $43M Trademark Infringement Award

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The Supreme Court vacates a decision treating a company and its affiliates as "one and the same" for purposes of disgorging profits for trademark infringement under the Lanham Act, but leaves many questions unaddressed....more

Coblentz Patch Duffy & Bass

Only the Defendant’s Profits Are Recoverable: Supreme Court Vacates Nearly $43 Million Trademark Infringement Award that...

Key Takeaways - A plaintiff prevailing in a trademark infringement suit is often entitled to an award of the “defendant’s profits.” 15 U.S.C. §1117(a)....more

Dorsey & Whitney LLP

SCOTUS Holds Affiliate Profits Not Available Under One Lanham Act Provision, But Leaves Door Open for Other Theories

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The United States Supreme Court issued a unanimous decision in Dewberry Group, Inc. v. Dewberry Engineers Inc., vacating a nearly $43 million profits award and remanding the case for further consideration. The Court concluded...more

IR Global

ESG Litigation is Increasing – 3 Tips to Navigate Disputes

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The greentech industry is recognized as one of the key subsectors of the ESG investment world. Energy transition to renewables is the new industrial revolution. It is a global win-win-win for bolstered economic strength,...more

IR Global

FINTECH - Valuation & Financial Advisory Services for Success

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The fintech industry has experienced explosive growth in recent years. From 2021 to 2024, global fintech revenues surged at a 27.5% compound annual growth rate, expanding from $50.1 billion to $103.8 billion. In 2024 alone,...more

Array

This Week in eDiscovery: Survey on eDiscovery Growth | ‘Tis the Season for CLEs & More

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This week’s post covers the period of December 15-20. Here’s what’s happening....more

Walkers

Guernsey Adopts OECD's Global Minimum Tax Rate of 15%

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Guernsey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

Bracewell LLP

A New Way to Pierce the Corporate Veil: Disgorging Profit From Corporate Affiliates

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The US Supreme Court has recently granted certiorari on the issue of whether a corporation can be held liable for the conduct of its affiliate without first satisfying the well-settled standards for piercing the corporate...more

Walkers

Jersey Adopts OECDs Global Minimum Tax Rate of 15%

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Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

Ankura

Navigating the Financial Future

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10 As we embark on 2024, the financial sector braces for a year steeped in complexity and challenge. The persistence of high inflation, rising borrowing costs, narrowing profit margins, an uptick in regulatory demands, and...more

Foley & Lardner LLP

Unlocking the Power of Equity-Based Incentive Compensation: Basics of Profits Interests

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This article is the fifth in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees?...more

IR Global

Finding Opportunities in Client Files – A 7-step Process

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A huge opportunity for Accountants is to use their knowledge of a Client’s businesses to identify new opportunities. However, this will not ‘just happen’....more

Faegre Drinker Biddle & Reath LLP

Virginia: Trade Secret Plaintiffs Must Prove Unjust Enrichment Damages

The Virginia Court of Appeals reversed a $2 billion jury award for trade secret misappropriation under the Virginia Uniform Trade Secrets Act (VUTSA). The appellate court found error in the jury instruction for unjust...more

BCLP

Further Changes to the Energy (Oil and Gas) Profits Levy Announced

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The UK government has announced further changes to the Energy (Oil and Gas) Profits Levy, increasing the rate to 38%, extending the period to which it applies to 31 March 2030 and removing the “unjustifiably generous” main...more

Allen Barron, Inc.

Preparing to Sell Your Business

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There are several steps to follow when preparing to sell your business. It is important to allow plenty of time for planning and organization, as the process will usually require many months to a year or more. Why does it...more

Schwabe, Williamson & Wyatt PC

Court Orders BNSF to Pay $400 Million to the Swinomish Tribe for Right-of-Way Violation ‎

A monumental victory for the Swinomish Indian Tribe was announced this spring when a judge in the Western District of Washington ordered BNSF Railway Company to pay nearly $400 million in profits damages to the Swinomish...more

Allen Barron, Inc.

Most Business Owners Undervalue Accounting

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It's astonishing how many business owners undervalue accounting and its profound financial impact on business operations, transactions, taxation, and profit. An effective accounting strategy captures the information required...more

Ward and Smith, P.A.

Tax Treatment of the Sale of Social Club Assets Upon Liquidation

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Since 1916, Congress has exempted from income taxation clubs formed to facilitate social interaction between its members.  As a result, country clubs, hunting and fishing clubs, college sororities and fraternities, and...more

Proskauer Rose LLP

Proskauer's Hedge Start: Seed Investments

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Seed investment deals between a new hedge fund manager and a seed investor can be a key first step to launching a first fund. In a typical seed investment deal, the seed investor commits to make a founding investment in a new...more

Fox Rothschild LLP

Games People Play: Before Hiring the Forensic Accountant

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If you are involved in a case where your spouse owns an interest in a small business, one of the issues you and your lawyer will grapple with is whether the books and records of that business adequately portray its revenue...more

Foley & Lardner LLP

Foley Automotive Update - April 2024 - 2

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This update helps automotive suppliers inform their legal and operational decisions to help address challenges and opportunities. Key Developments - Recent pricing disputes with suppliers have resulted in production...more

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