2004 Articles

IRS on Qualified Dividends: Dec-01-2004 — In October 2004, the IRS provided guidance on the extent to which amounts received on or included in income by US individual shareholders of foreign corporations may be treated as qualified dividend income.
Business Litigation - A Cross-Border Perspective: Nov-24-2004 — Improved communications and ease of travel have made distant markets more accessible and serviceable, and the U.S. is often the first market outside Canada sought to be serviced by Canadian business.
Filing Considerations for Provisional Patent Applications: Sep-12-2004 — The filing of a U.S. provisional patent application preserves foreign filing rights in all Paris Convention countries and disclosures made after the filing will not adversely affect the ability to file foreign patent applications in those countries.
Global Trademark Strategies: The Madrid Protocol: Sep-12-2004 — Trademark owners in the United States seeking to extend their brands outside U.S. borders now have a relatively new mechanism for protecting their valuable intellectual property.