In theory, the meaning of "free trade" is simple: it is the reduction, and ultimately, elimination of government-imposed barriers to international trade. Emotionally, free trade is a tinderbox of ...

On May 11, 2016, President Obama signed into law the Defend Trade Secrets Act (“DTSA”), which became effective that very same day. The DTSA amends the Economic Espionage Act of 1996 (“EEA”) to provide ...

Monday will close a calendar quarter that has been nothing short of historic. With such a historic domestic and international geopolitical backdrop, here we take a look at how the stock market not ...

When a single-employer defined benefit plan is terminated with insufficient assets to pay its benefit obligations, the plan sponsor and members of the sponsor’s controlled group are held jointly and ...

This two-part article discusses the requirements for information to be considered a trade secret under U.S. law, focusing on courts’ continued use of the six-factor test outlined in the Restatement of ...

This article clarifies the FIRS’ position on what constitutes ‘trade’ or business for tax purposes. In accordance with the Companies Income Tax Act (CITA), and the Personal Income Tax Act (PITA), any ...