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Daily Archives: May 4, 2017

Legal Issues: IP Asset Valuation and IRS Scrutiny

“The structure of a large corporation can often be a very complex conflagration of parent corporations, divisions, subsidiary corporations, sister corporations, holding companies, merged entities, corporate spin-offs and the like. Tracking down all of the related relationships between these entities can be an equally complex process of deep investigation into federal, state, tax, credit and corporate records.  An increasing trend in recent years has been for some U.S. corporations to establish subsidiary operations overseas. In some cases it may be simply because it’s more effective to have a subsidiary manage their operations within the country or region. However, a growing tactic among corporations is to use overseas subsidiaries to take advantage of lower foreign tax rates. This concept – often known as tax avoidance – has been an increasing part of a company’s strategy to minimize tax obligations by moving revenue and profits into locations that have lower tax rates. Unlike tax evasion which is illegal, tax avoidance is the use of legal strategies and systems within the tax laws of both the home country, such as the U.S., and the overseas country. However, this has become a political and business controversy as a number of large companies, particularly major information industry companies such as Google, Facebook, and Apple have been criticized for using these strategies to “avoid” or reduce their United States tax obligations.”

Library Systems Report 2017 Competing visions for technology, openness, and workflow

“The 2017 edition of the annual industry report that I have produced since 2002 has been published by American Libraries. The report is available online and in the May 2017 print issue. The 2002 through 2013 editions of this report were published by Library Journal. The library technology industry has entered a new phase: business… Continue Reading

How CBO Analyzes the Economic Effects of Changes in Federal Subsidies for Education and Job Training

How CBO Analyzes the Economic Effects of Changes in Federal Subsidies for Education and Job Training Keith Hall on May 3, 2017 “The Congress requires the Congressional Budget Office, to the greatest extent practicable, to assess the effects on the economy of “major” legislation that Congressional authorizing committees approve and to incorporate those effects into… Continue Reading

Little Free Libraries®: Interrogating the impact of the branded book exchange

SCHMIDT, Jane; HALE, Jordan. Little Free Libraries®. Journal of Radical Librarianship, [S.l.], v. 3, p. 14-41, apr. 2017. ISSN 2399-956X. Available at: <>. Date accessed: 19 apr. 2017. “In this article, we critique the phenomenon of Little Free Libraries® (LFL®), the non-profit organization dedicated to sharing books with one’s neighbours. Through our engagement with the… Continue Reading

Bipartisan Policy Center’s Nominations Tracker for Fin Reg positions

“The Bipartisan Policy Center’s Nominations Tracker allows you to monitor the status of pending nominations and open positions for select financial regulatory agencies. You can search records going back to 2000 by name, agency, position, or nomination status in the tracker and records going back to 1981 in the downloadable raw data. The search bar… Continue Reading

Youth with Autism: Federal Agencies Should Take Additional Action to Support Transition-Age Youth

Youth with Autism: Federal Agencies Should Take Additional Action to Support Transition-Age Youth, GAO-17-352: Published: May 4, 2017. Publicly Released: May 4, 2017. “According to GAO’s nationwide survey of school district special education directors, GAO estimates that about 85 percent of districts in school year 2015-16, provided youth with Autism Spectrum Disorder (ASD) services such… Continue Reading

Comparing the Compensation of Federal and Private-Sector Employees, 2011 to 2015

“The federal government employs about 2.2 million civilian workers—1.5 percent of the U.S. workforce—spread among more than 100 agencies in jobs that represent over 650 occupations. As a result, the government employs workers with a broad complement of talents, skills, and experience, and it competes with other government and private-sector employers for people who possess… Continue Reading