Benjamin (Ben) B. Kelly

Baker McKenzie


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International Tax: Pillar Two - The new normal for effective tax rates

Global, OECD - October 14 2020 After much anticipation, the OECD released the 'Blueprint' for their Pillar Two proposal on 12 October as part of its two pillar package to…

Marnin J. Michaels, Joshua D Odintz, Salim R. Rahim, Antonio Russo, Caroline Silberztein.

Federal Circuit Weighs in on “Broadest Reasonable Interpretation” at PTAB

USA - September 29 2017 On 26 September 2017, the Federal Circuit reversed a PTAB decision—which had affirmed all of the examiner’s rejections of patent claims in an ex parte…

Yoon Chae.