On September 17, the U.S. Tax Court, in Dynamo Holdings LP v. Commissioner, 143 T.C. No. 9 (Sept. 17, 2014), held that a taxpayer could use predictive coding, over the objection of the Internal Revenue Service (IRS), to identify relevant electronically stored information (ESI) for production. This is the first Tax Court case to address the use of predictive coding in response to a discovery request.
Of all the routines in judicial gymnastics, few have a higher degree of difficulty than the reverse benchslap, and we’re trying for a combination double with our Opinion today. — Judge Mark V. Holmes of the United States Tax Court, dissenting in Tigers Eye Trading, LLC v. Commissioner. (The background behind this judicial invocation of […]
With its critical impact on the world economy and global trade, privacy legislation in Asia has been extremely active in the last several years. A recently released report, Privacy Laws in Asia, written by Cynthia Rich of Morrison & Foerster LLP for Bloomberg BNA, analyzes commonalities and differences in the privacy and data security requirements in countries including Australia, India, Hong Kong and more.
This report gives you at-a-glance access to a side-by-side chart comparing four key compliance areas, a country-by-country review of the differences and special characteristics in the law, and explanations of the common elements of the privacy laws in 11 jurisdictions.