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204 results found

Article

Morrison & Foerster LLP | USA | 5 Feb 2013

You can't make a square peg fit in a round hole: California Supreme Court holds online purchases of electronically downloadable products outside SCOE of Song-Beverly Act

Handing a victory to online retailers, on February 4, 2013, the California Supreme Court held in a split decision that online transactions involving

Article

Morrison & Foerster LLP | USA | 5 Nov 2012

The due process clause as a bar to state tax nexus

In May of this year, the Oklahoma and West Virginia Supreme Courts held that Due Process bars the imposition of a state tax on a company.

Article

Morrison & Foerster LLP | USA | 22 Oct 2012

SEC study: Americans lack financial literacy

U.S. retail investors lack basic financial literacy, particularly among women, African- Americans, Hispanics, the elderly, and those who are poorly educated, according to the Securities and Exchange Commission in a study published on August 30, 2012.

Article

Morrison & Foerster LLP | USA | 4 Apr 2012

New York continues to find access charges for businesses operating via the internet subject to sales tax

In an Advisory Opinion, TSB-A-12(3)S (N.Y.S. Dep’t of Taxation & Fin., Feb. 27, 2012), the Department of Taxation and Finance ruled that annual subscription fees for accessing a global network of data pools are subject to sales tax as the sale of prewritten software.

Article

Morrison & Foerster LLP | USA | 21 Mar 2012

Know your distributor

Distributors are often the principal or the last point of contact with retail investors.

Article

Morrison & Foerster LLP | China | 9 Mar 2012

China elects to regulate the administration of commercial prepaid cards

It is common practice for enterprises in the retail industry such as hypermarkets, department stores, and supermarkets, as well as general retail stores, hairdressing stores, and electronic products suppliers to utilize commercial prepaid cards and coupon sales in China as an effective sales channel to attract customers and increase sales revenues.

Article

Morrison & Foerster LLP | European Union | 28 Dec 2011

ESMA consultation on further prospectus directive technical advice

Fresh from delivering its final technical advice to the European Commission on final terms and summaries in the context of the Prospectus Directive Amending Directive (201073EU), the European Securities and Markets Authority (ESMA) has now turned its focus towards some of the remaining topics on which it has been mandated by the Commission to provide technical advice.

Article

Morrison & Foerster LLP | USA | 6 Dec 2011

Pump privacy

On October 9, 2011,California Governor Brown signed into law an amendment (A.B. 1219) to the state’s Song-Beverly Credit Card Act to create a limited exception for retail gas stations.

Article

Morrison & Foerster LLP | USA | 6 Dec 2011

Black Friday

Retailers represented by the National Retail Federation, the Food Marketing Institute, and the National Association of Convenience Stores as well as two individual retailersBoscov’s Department Store and Miller Oil Co.have sued the Federal Reserve in U.S. District Court in Washington, D.C. over the recent interchange fee rule.

Article

Morrison & Foerster LLP | Hong Kong | 11 Nov 2011

HKEx streamlines rules governing the listing of debt securities offered to professional investors

Hong Kong Exchanges and Clearing Limited (“HKEx”) has recently issued its Consultation Conclusions on the Proposed Changes to Requirements for the Listing of Debt Issues for Professionals Investors Only, which amends the rules for listing debt securities (including convertible bonds) offered to professional investors, and marks a significant step by the HKEx to enhance its attractiveness as a listing platform for debt securities.