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The latest reforms in taxing policy have built a solid foundation for controversy between taxpayers and tax authorities. Due to these reforms, businesses around the world are re-evaluating their supply chains and policies. According to a survey of all concerned parties conducted in 2017, both taxpayers and tax authorities agreed that the scope for tax controversy was rising drastically. The driving reason between any controversy is the lack of understanding between taxpayers and authorities. According to Ernst and Young’s (“EY”) Global Director of Indirect Tax, Gijsbert C. Bulk, taxpayers are likely to face controversy if they do not understand the concerns of the tax authorities.

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The following article focuses on the possible causes of tax controversy and recommendations on how to handle these pressing issues.

 

  1. Transfer Pricing

EY’s survey in the year 2017-18 found that taxpayers perceive transfer pricing as the highest form of risk in tax controversy issues. Organizations use transfer pricing to account for all transactions between different divisions of the same multinational organization. In this scenario, the divisions are in control of their own profits. Transfer pricing refers to the prices set for transactions between these divisions. Transfer prices are not very different from the retail prices of the same product. Tax regulations use what is called an arm’s length transaction methodology on transfer pricing. This states that the organization must decide these inter-division prices based on a transaction of a similar nature between the organization and a third party. Organizations need to provide more transparency based on current reforms. The problem lies in the fact that some companies use transfer pricing to transfer profits to an international area with lower tax rates.  These differences in the perspectives of taxpayers and authorities can lead to controversy.

  1. Aggressive auditing.

The current reforms also brought the trend of aggressive auditing by tax authorities. With the rapid advances in technology, authorities can go through tons of taxing data and process it very quickly. Over the years, tax authorities have taken steps to improve their capabilities in collecting and analyzing data. With this improvement comes real-time monitoring of organizations. This places the burden of providing and catering to the demands of the tax authorities on the taxpayers while giving them very little time to collect and organize the same information. Relief from the IRS for your taxes can come from programs like fresh start, which help organizations by giving them a little bit of wiggle room. However, as long as organizations are struggling to catch up to the same level of resources that the government authority has access to, there will always be a scope of tax controversy due to aggressive auditing.

  1. Taxation of intellectual property

The taxation of intellectual property after the tax reforms has become excessively complex. These reforms include global income earned by foreign subsidiaries and tax incentives for foreign-derived income by organizations in the United States. The reforms also reduced the corporate tax rate from 35 percent to 21 percent. The IRS and authorities had to complete work before the deadline of June 2019 and navigate and publish guidelines around these reforms. However, with the increase in complexity and advances in IP and the digital world, the deadline is not nearly enough time for ensuring clarity between the taxpayers and the authorities. The reforms make the United States a more competitive market and make owning intellectual property harder than the rest of the world.

  1. Programs to resolve tax disputes like Advance Pricing Agreements and Cooperative Compliance Agreements

Dispute resolution programs exist to prevent the rise of tax controversy. These include Advance Pricing Agreements (APA) and Cooperative Compliance Agreements. Advance Pricing Agreements refer to an advanced agreement between companies and the tax authorities to set a suitable transfer pricing value and methodology for a pre-decided time interval. Organizations use Cooperative Compliance Agreements to ensure that they are completely compliant with all taxes. It is an agreement between the organization and the Office of the Revenue Commissioners. The agreement highlights a system that allows the company to stay tax compliant as well as analyze high-risk regions to target first.  This is an optional system.

However, these systems do not guarantee complete avoidance of tax controversies. Depending purely on them without tax advisers can lead to the organization encountering a tax controversy.

 

How to avoid tax controversies

 

  1. Your organization must maintain updated technology.

With advances in technology that the tax authorities use, comes a rapid increase in the requests for information regarding taxation. Organizations can only keep up with these requests by maintaining up to date technology that can handle these requests. A system that can prioritize requests and allocate sufficient resources to each request is what an organization requires to handle real-time or near real-time requests and audits.

  1. Take a global approach and ensure transparency.

When setting up the organization’s tax policies, keep in mind the global rules and standards. Ensure that all policies are completely transparent as the company’s global reputation is on the line when a tax controversy occurs.

 

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  1. Build a strategy on a case-by-case basis.

Each scenario calls for a different kind of dispute resolution arrangements. Whether it is an Advance Pricing Agreement or a Cooperative Compliance Agreement, no one agreement fits all cases. Analyze each case and build an appropriate strategy for the same. The initiative seeks to reduce the gap between taxation for multinational organizations that move their operation base to a country with lower tax rates. Analyze and detect the BEPS points to stay on top of these reforms.

  1. Monitor changes and reforms to stay abreast of the changing environment.

Finally, an organization must monitor and keep track of all changes in policies that affect or have the possibility of affecting the company. One country’s reforms could influence changes in others, so a global approach towards monitoring these shifts is essential. The larger the change, the higher the chances of tax controversy. Based on the reforms put in place, a multinational company must observe and adapt swiftly to stay clear of any controversy.

 

Conclusion:

The main solution to staying far away from tax controversy is to keep your organization aware of all the changes and reforms occurring in this complex field. Maintain a dedicated team to analyze trends in the tax reforms and detect any possible risk factors in the organization’s policies. Use appropriate dispute resolution techniques for each of your cases to stay protected. Remember, prevention is better than cure.

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This is a guest post by Jessica Smith. This post has been edited for syntax and grammar.  The Law offices of Jay Leiderman is not responsible for the accuracy of the content herein or any opinions or ideas expressed herein.  This post is for entertainment and literary value and is not intended as legal advice.  This post does not establish an attorney-client relationship of any sort.  If you have legal questions about ideas presented herein please contact a lawyer knowledgeable in this field of practice.

 

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It is crucial that one knows and understands the advertising rules for cannabis

The cannabis industry is one of the fastest growing sectors in the Northern United States. The classification of cannabis as a schedule 1 drug and therefore its illegal status at the federal level may pose a challenge. A maze of new and specific laws that vary state-by-state means that people seeking to advertise cannabis are facing challenges and barriers perhaps more so than any industry now.

Advertising

Advertising recreational cannabis in the United States means reading through the differences in the legal framework for each state. Failure to comply with advertising laws can lead to disastrous consequences such as a loss of a license to sell or even criminal charges.  The cursory discussion below is in no way a substitute for your own detailed research ans guidance from a lawyer familiar with your state’s cannabis laws.

Alaska

Retail stores that sell marijuana should have at least three signs visible to the public. The signs should identify the store as a place to buy cannabis and the like, including budget buds. There has to be a business name that identifies the site as a marijuana store.

The advertisement should be truthful. Retail stores selling marijuana should not give out coupons or promotional materials that encourage the sale of marijuana and its products

California

All advertisements should clearly show the person behind the content. Placing advertisements through the print media, cable TV, and radio should only do so in areas the target population is expected to be 21 years and above.

Individualized or direct communication should use age affirmations to verify if the listener is at least 21 years of age.

In the spirit of truthfulness, use information in marketing that has the brand or product that is consistent with the label and content.

Colorado

The general requirement in this state is that:

  • Retail establishments should not use misleading information on the product on sale.
  • Television advertising is restricted if more than 30% of the audience who will watch the program are under the age of 21.
  • Advertising the sale or use of marijuana should not explicitly be targeted to persons outside the state of Colorado.
  • Outdoor advertising is prohibited except in circumstances such as having a fixed sign next to the location of the marijuana establishment.
  • Retail marijuana stores can be part of charitable events such as sports or similar events seeking sponsorship. However, there can be no further involvement in the establishment of the advertising business.

Advertising recreational cannabis in the United States means reading through the differences in the legal framework for each state

Connecticut

No direct or indirect cooperative advertising can take place between or among the following individuals:

  • Dispensary personnel, producers or physicians on locations where such intended advertising can influence or affect the patients’ freedom of choice when selecting a physician or where to purchase cannabis.
  • Advertisement of marijuana should have a representation relating to the safety and efficacy of cannabis unless there are substantial proof and clinical confirmation about the claim.

Delaware

No individual is to broadcast paid or unpaid advertisements on medical marijuana with the aim of soliciting clients.

Any center with rehabilitation facilities cannot use the same floor or building with, or refer the patient to, a physician.  This rule appears similar to Connecticut in that they want the individual patient to have some freedom to choose from doctors and cannabis providers.

Washington DC

Any person who offers training and certification on medical marijuana shall have an approval certificate from the State Department. The same department must approve all programs in the curriculum.

All prices related to marijuana sales must not be anywhere near the window of the selling establishment.

Advertising with the content on medical marijuana should not be placed anywhere on the windows exterior or the interior side of the door.

Florida

Treatment facilities may not advertise to the public or on the street, along with the parks, or common places, with the exception of the actual location of the treatment center.

Marijuana treatment centers can use the internet for marketing as long as the following conditions are true:

  • The department approves all advertisements
  • All content must be targeting an audience of 18 years and above
  • No popups as an advertisement
  • Easy opt-in and opt-out features on marketing platforms

Washington State

Business signs are limited to two signs permanently fixed to a building or structure permitted to sell.

Signs must indicate that persons over the age of 21 can use marijuana.

Billboards can be used to identify the establishment and nature of business.

Transit advertising is not allowed in vehicles, public or private, bus stops, taxi stands, waiting for areas, etc.

All advertisements should restrict its audience within the state of Washington.

Failure to comply with advertising laws can lead to disastrous consequences

Oregon

The use of signage demands that the retailers must have the following:

  • No minors are permitted anywhere on the premise.
  • No on-site consumption of marijuana, be it Sativa or Indica.
  • Establishments with a point of sale terminal should consider notifying the health department about their retail sales. They must also have the following signs on the counter: (1) A warning poster for pregnant women (2) Poisoning prevention poster (3) A copy of a poster that reads “Educate before you recreate.” (4) The marijuana information card is distributed only at the time of purchase.

New York

An advertisement on any medically approved marijuana product shall not have the following (among others):

  • False or misleading advertisement
  • A statement with incorrect information about competitor products
  • Obscene or indecent representation, picture, or illustration

Conclusion

The article has not covered all state regulations concerning marijuana advertising and licensing. This is purely an informational piece that should not be regarded as legal advice. Only a legal professional and information from the department of your state can guide you on where and how to run a cannabis advertisement.  Please note that it is illegal in the United States to purchase cannabis through the mail.

 

Author’s Bio

Jessica is a cannabis and health industry consultant who frequently writes about the latest trends in the industry. She has been writing for a long time now. Through her writing, she hopes to influence as many people as possible to help maintain better health and lifestyle.

***

This is a guest post by Jessica Smith. This post has been edited for syntax and grammar.  The Law offices of Jay Leiderman is not responsible for the accuracy of the content herein or any opinions or ideas expressed herein.  This post is for entertainment and literary value and is not intended as legal advice.  This post does not establish an attorney-client relationship of any sort.  If you have legal questions about ideas presented herein please contact a lawyer knowledgeable in this field of practice.

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Internet chat rooms are becoming more and more a significant part of an ever-increasing online life, especially for new generations.  As we all know, there is an ever rising number of children that are in danger of being targeted by Pedophiles and other undesirables through chat rooms and other social media platforms that are becoming ubiquitous on the internet and in App Stores. This article is number one in a series of articles that are dedicated to helping parents understand how to keep their children safe while on the internet in today’s world.

Ever since the internet came to life the several different types of police, including the FBI in the US and SOCA in the UK, as well as non-government intelligence agencies like Perverted Justice, the team that did hte “undercover” work on Dateline NBC’s “to Catch A Predator” and many other internet watchdogs have been receiving an increase in reports about persons who are attempting to coerce and manipulate children for their own sick and perverted fantasies.  Sexual predators, cyber bullies, online scammers and obscene websites are all lurking on the internet, lurking in chat rooms and where you least expect them to be.  Even so, Big Brother is not always watching.

Educate your children to never meet with a stranger from the internet

Before children are exposed to the internet, they first need to be taught and educated on the dangers of the internet, especially since children are just that — children.  Adults are capable of recognizing danger while children are not as able to decipher such things. Children are easily manipulated into believing and thinking that what they are seeing is actually true.  This is especially true in chat rooms.  When children are talking with strangers whom they believe to be the same age as themselves children often find that the other person may suddenly in the beginning seem normal but slowly start to change their behavior by expressing lewd and grossly inappropriate language.  This behavior by the predator is called “grooming.”

Parents have several fears but studies have shown that children feel invincible on the internet. They feel that nothing can happen to them since they are protected. Truth be told…boy oh boy are they ever wrong.

There are many different ways to explain just what the dangers of the internet chat room really are to their children.  Chat rooms are virtual places on the internet where people can get together and “talk” using text. Children are unknowingly at risk because the presence of such a large online community of anonymous strangers and the unfiltered, unmoderated discussions.

Both parents and their children need to be aware of the potential risks of using chat rooms, and how to overcome them.  For starters, parents need to explain to their children that in going into chat rooms on the internet they will be encountering comments that are violent, sexual, extremist or racist in nature, and they will also encounter several offensive activities as well as hateful attitudes.

Chat Rooms

Parents must explain to their children that they will encounter people in chat rooms that may be cyber stalkers who intend to threaten or harass you, they will encounter people who will attempt to change their ideologies as well as pressure them into having talks of a sexual and inappropriate nature.  Parents also need to tell their children that they will encounter unrestrained expressions of opinions of other people who’s main intention is to make their chatting experience very unpleasant for everyone else in the chatroom.  This is called “trolling.” Likewise, it is important that parents inform their children that others will attempt to trick them into releasing and divulging personal information.  This can be very dangerous and children must be extremely careful about what they do or say in the chat room.

Important things for parents to educate their children about include:

There are many important things a parent must teach their child before allowing them access to chat rooms

1.) Parents should their children to never send a picture of themselves or anyone else to anyone unless they know that person in real life and not just know them as a “friend that they met on the Internet,” no matter how well the child believes that they know the person on the other end of the computer.

2.) It is crucial that parents educate their kids on the negatives of using a web camera. They should tell their children not to use their web cams unless they have the permission of mom or dad first.  Once a child starts using a web cam they can easily be manipulated into sending more and more revealing pictures of themselves.

3.) Parents should tell their children to never ever EVER give out personal information about themselves, their friends, or any family members. Parents should tell their kids that giving out personal information puts the whole family – and possibly even their friends – at risk as well.

4.) Parents should tell their children to Never, Never, Never, under any circumstances arrange to meet anyone that they have originally met through contact on the computer.  “Stranger danger” has migrated to the Internet and real life experiences can have dangerous and horrid consequences for children.

5.) Parents should let their children know just what they are doing and what contacts they are making on the internet for their own safety and well being.  Parents should frequently monitor these contacts.

6.) Parents should tell their children to never click on anything unless it comes from a trusted source.  Do not click on links, do not open any attachments.  Spyware is common, and a predator, for example, can turn on and view a camera remotely, gain access to personal information such that a child may be easily manipulated and more.

7.) Parents should tell their children that if they choose to enter into a public chat room/server to stay in the public chat and to not go into a private chat room. This is so due to the fact that public chat rooms usually have people in them, including perhaps a monitor, who might notice if there is something wrong.  This is not the case when a child engages in private messaging.  If a child is in a private chat room alone with someone….there is no one there to help them out if they need help.  Often a child will not feel free to just leave the chat and achieve safety in that manner.

8.) Parents should also have their children, for their own safety, use their devices in the open where they can be observed and monitored on what their children are doing while on the internet.  Internet “nanny” monitoring software is also recommended.  Parents should also make a practice of periodically doing a cell phone search to make sure that that safety is being exercised on the phone as well.  Chat rooms are accessible from cell phones as well.

Although parents want to protect their children for their entire lives, they can’t protect their children against everything.  The most parents can do is educate their children on internet safety.  The best way that a parent can do that is to educate their child of potential dangers and stay involved in a child’s internet activity.

Yours Truly;

~~Dr. Dreamz~~

If you have questions please feel free to email Dr. Dreamz at: TehDrDreamz@Protonmail.com

***

This is a guest post by “Dr. Dreamz.” This post has been edited for syntax and grammar.  The Law offices of Jay Leiderman is not responsible for the accuracy of the content herein or any opinions or ideas expressed herein.  This post is for entertainment and literary value and is not intended as legal advice.  This post does not establish an attorney-client relationship of any sort.  If you have legal questions about ideas presented herein please contact a lawyer knowledgeable in this field of practice.  Jay Leiderman, known as the “Hacktivist’s Advovate” practices Internet Law.

New Of Counsel to Jay Leiderman Law, Justine Avtoglou, was not involved in the editing of this post and bears no responsibility therefor.  Ms. Avtjoglou is a mother to a young child and is aware of and institutes a “best practices” approach to her child’s Internet safety.  She may be contacted at justine@justinealaw.com

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What Is Considered An Aggravated DUI in California?

In most states, getting arrested, paying bail, tried, and convicted and sent to jail and prison for driving under the influence or DUI is bad enough. After all, it does carry several penalties, some of them quite harsh especially in states that have more stringent DUI laws.

This most common of crimes, however, can get even worse for the offender if there are aggravating circumstances.  Being charged with aggravated DUI means you could be charged with a felony, the penalties for which are even more severe than a misdemeanor, under which most simple DUI charges fall.

So if you’re arrested for a DUI in California, what factors would turn a simple DUI into an aggravated DUI charge?

Getting a DUI with suspended driving privileges

Anyone arrested in California on suspicion of DUI will likely face an aggravated DUI charge if authorities later find out that the driver has been driving with a suspended, revoked, restricted, refused, or canceled license.

Aggravated DUI

California DUI Suspension Laws

Multiple DUI convictions in 10 years

If you already have multiple prior convictions for DUI, being arrested for another in California certainly means a felony DUI case against you, particularly if your multiple DUI convictions happened within the last 10 years.

Minors in the vehicle

Being caught by the police for a DUI when you have a passenger who is below the age of 14 often means additional jail time upon conviction. A first offense will get you a mandatory 48 hours in jail. A second DUI arrest with a minor in your vehicle, meanwhile, will get you 10 days of mandatory jail time. A third offense automatically means 30 days in jail.

Driving under the influence with an underage passenger could also lead to child endangerment charges that could get you 30 days in jail as well as one year of mandatory parenting classes.

Blood or breath test refusal

You could be facing the prospect of an aggravated DUI charge if you refuse to submit to a blood or breathalyzer test at the time of your arrest on suspicion of driving under the influence.  If you are found to have refused a chemical test under California’s “Admin Per Se” laws your license will bge suspended for a year.  It will be suspended for two years if there is a prior refusal.

Driving with a BAC of 0.20%

If your blood alcohol concentration or BAC at the time police stopped your vehicle is at .08%, then you will likely be booked for DUI. However, if your BAC is at more than .20%, which is two and a half times the legal limit, then you can expect much heavier penalties to be handed down by the court, even if it’s your first DUI arrest. This includes the mandatory installation of an interlock device.

Excessive speeding

Driving with a BAC of 0.08% gets you in trouble.  Driving by at least 30 mph over the speed limit on a freeway or 20 mph on a regular road with a BAC of 0.08% means the addition of 60 more days to any sentence that a court may hand down on you.

Accident causing injury or death

If you cause an accident while driving under the influence and it leads to injuries or loss of life, you are liable to face felony DUI charges, which could range from “DUI causing injury” as stipulated by California Vehicle Code 23153 VC to a “Watson murder,” which is a form of second-degree murder charge under California Penal Code 187.

Aggravated DUI

Consequences of aggravated DUI in California

The penalties that come with a regular DUI conviction are already quite serious, but the aggravating factors mentioned above can only make things worse for you.

A conviction for a simple DUI in California could mean up to six months in county jail, fines that could reach $2,000, and the suspension of your drivers’ license, among other things. While some cases of aggravated DUI could still be charged as a misdemeanor, you could be charged with a felony DUI if your DUI case is aggravated by the injury or death of someone in an accident you figured in, or if you’ve already been convicted of DUI three or more times within the last ten years.

If you’re convicted of a felony DUI, you could be facing a minimum of 180 days in jail, a $3,000 fine, and a four-year license suspension. An 18-month alcohol education program is also often included among the penalties, and you will have to complete it once you are handed a felony DUI conviction.

What hurt most about a DUI felony conviction in California, however, are the long-term repercussions. A felony conviction on your record can haunt you on so many levels, and will likely make your life more difficult for years to come. Keeping or finding a job will be tough, and so will getting a scholarship or being admitted to a reputable school. A convicted felon will also have to pay higher car insurance rates, that is, if an insurance company even takes him or her on as a client.

Hire an experienced DUI lawyer

Tough as they are, aggravated DUI charges can be beaten by an experienced DUI defense lawyer. As long as you’re represented by a criminal defense attorney that specializes in DUI defense, you have a fair shot at winning your case. Secure the services of an experienced DUI attorney as soon as you can, and improve your chances of getting the best possible results.

This is a guest post by Victoria Brown. This post has been edited for syntax and grammar.  The Law offices of Jay Leiderman is not responsible for the accuracy of the content herein or any opinions or ideas expressed herein.  This post is for entertainment and literary value and is not intended as legal advice.  This post does not establish an attorney-client relationship of any sort.  If you have legal questions about ideas presented herein please contact a lawyer knowledgeable in this field of practice.

 

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A divorce is in itself an unhappy event but things can get even more complicated when it takes place between same-sex couples. When things end, it becomes crucial for both the parties to understand how the child custody arrangement will affect their lives. Most importantly, how will custody be decided? How the court decides the same-sex divorce cases and child custody, could negatively impact both of the parents.

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Same-Sex divorce cases

The major problem that arises…

Same-sex divorce

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As a matter of fact, it has been witnessed that the courts often do injustice to  same-sex couples when they separate. Further, the common practices are constantly changing for this type of divorce. These problems can impact upon (and makes slower) the entire process of custody for both the parents, whether biological or adoptive

Ending up on a compromise

Same-sex couples divorce

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Some old-fashioned judges may have a difficult time passing sound judgment for same-sex divorce cases. So it’s advisable that same-sex parents compromise on their own before hitting up the last resort (the court). To this end, parents may opt for mediation or a substitute legal proceeding to dissolve their marriage and decide upon who will get primary custody (and who will get visitation). With a divorce and custody lawyer, the entire process often becomes a lot easier and faster.

When both spouses are legal parents

Same-sex couples divorce

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The parents in same-sex marriages may either have given birth to their children or adopted them. The judge may, but will not necessarily, award primary  custody to the biological parent and give the non-biological parent visitation right. If neither of the two parents are the biological parent of the child, a judge may issue equal custody or award primary custody to one of the parents. Consulting a lawyer becomes very important to avoid a  very difficult decision from the judge. The problem may have solved to a better extent with the help of a lawyer.

A single legal parent

Same-sex custody divorce

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The situation is treated much differently when there is only one legal parent of the child (which is determined by the laws of the home state). This will generally result in the court giving sole custody to the legal parent and the non-legal parent not being bound by law to support the child financially.

Mutually adopted child

Same-sex divorce custody

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In an instance when a child is legally and mutually adopted by both the parents, the judge should award primary custody to the parent who is most capable of caring for the child. The judge may appoint a guardian ad litem to conduct an individual interview with the child to come up to a final decision. This very similar to how non same-sex divorce cases are handled.

The role of lawyer in same-sex child custody issues

Same-sex custody cases

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Family law attorneys must comply with the courts to  navigate the complications that may arise from same-sex divorce cases. If you were previously engaged in a same-sex partnership and decide on for a separation, it is recommended that you seek guidance from a lawyer or a law firm that deals in family divorce matters.

 

This is a guest post by Mordan Sean. This post has been edited for syntax and grammar.  The Law offices of Jay Leiderman is not responsible for the accuracy of the content herein or any opinions or ideas expressed herein.  This post is for entertainment and literary value and is not intended as legal advice.  This post does not establish an attorney-client relationship of any sort.  If you have legal questions about ideas presented herein please contact a lawyer knowledgeable in this field of practice.

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