Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from providing interstate telecommunications services....

In a recent case, Oconomowoc Area School District v. Cota, the Wisconsin Supreme Court examined the definition of “arrest record” and the circumstances under which employers may lawfully consider arrest records in making employment decisions.

Summary - On 20 March 2025, the UK’s Serious Fraud Office (“SFO”), France’s Parquet National Financier (“PNF”) and the Office of the Attorney General of Switzerland (“OAG”) affirmed their shared commitment to tackling national and international bribery and corruption....

In the world of commercial lending, certain contract provisions often go unnoticed—until the moment they matter most. Make-whole premiums are one such example.