On October 26, 2020, the SBA published a notice seeking comments relating to the approval and use of various forms for review of Paycheck Protection Program (PPP) loans...

A federal judge in New York has dismissed a lawsuit against the New York Times, issuing a ruling likely to be cited by the news media and others in the coming months and years.

We're back to our regularly scheduled programming. For the last two weeks, we took a break from tracking legislative developments to provide a summary of the proposed tax changes in Governor Cuomo's Executive Budget for fiscal year 2022.

The United Nations Convention on the International Sale of Goods (CISG) governs a trade between Canada and the United States, as well as among 60 other signatory states.

The U.S. Domestic Hemp Production Program-the USDA's Final Rule regulating the domestic production of hemp-is scheduled to take effect on March 22, 2021.

As part of its October 15, 2020 Order regarding how New York State will reach the goal of 70 percent renewable energy consumption by 2030 under the...

Even while the national political and policy waters churn, New York State clean energy policy and markets press ahead.

"Our Constitution is in actual operation; everything appears to promise that it will last; but in this world nothing is certain but death and taxes." Benjamin Franklin, 1789. In truth, one aspect of the wonderful world of taxation—that of death taxes—is far from settled.

In December 2007, the U.S. Securities & Exchange Commission approved significant amendments to Rule 144 of the Securities Act of 1933.

The NYS Department of Taxation and Finance issued a new advisory opinion today concluding that a contractor installing a new floor for a tenant at JFK Airport can purchase glue tax free...

Immigration and Customs Enforcement (ICE) is increasing its audit and raid activities, cracking down on workers employed in the United States without authorization and the employers who hire them.

On Friday, September 11, 2020, the U.S. Department of Labor issued new regulations for the Emergency Paid Sick Leave Act and Emergency Family and Medical Leave Expansion Act.

On January 19, 2021, the final rule modernizing and clarifying the regulations interpreting the Medicare physician self-referral law (Stark Law) takes effect.

A New Jersey Senate Committee advanced a bill last week that would require the New Jersey Treasurer to issue a report to the Legislature on New York's taxation of New Jersey's residents' income.

On January 19, 2021, as part of his budget request for 2021, New York State Governor Cuomo released his proposed cannabis legislation.

Data trailing happens when an application on your cell phone continues to distribute a GPS address without confirming the cell phone's location with the network.

A Canadian or other foreign company looking to obtain a presence in the United States market without having to set up its own U.S. sales operation may consider using intermediaries to sell its products or services in the U.S.

The latest round of guidance pertaining to Internal Revenue Code (IRC) § 409A (§ 409A) provides transition relief and correction procedures for certain inadvertent violations of the rules governing nonqualified deferred compensation plans.

On April 3, 2020, Governor Cuomo signed into law the New York State Paid Sick Leave ("NYPSL") Law, which requires all private employers in New York State to provide sick leave.

On October 29, 2020, the State of New Hampshire brought an action before the Court against the Commonwealth of Massachusetts seeking to enjoin Massachusetts from enforcing its new...