Clarification


CLARIFICATION
In an article in July, “Tax Patents Considered,” the authors stated that “[f]ailure to license a patented tax strategy can give rise to a patent infringement lawsuit, with the burden of proof on the defendant.” In a patent infringement lawsuit, the patent owner (plaintiff) has the burden to prove that the defendant infringes the patent. The accused infringer (defendant) has the burden to prove its defenses, for example, that the patent is invalid or unenforceable.

SPONSORED REPORT

Tax reform changes are now in effect

With all the recent tax law changes, this year it’s more important than ever to make sure your clients’ tax situations are squared away before year end. This report provides necessary guidance to ensure 2019 starts without a hitch.

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Using drones to enhance audits

Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.