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SCOTUS Nestle v Dow I Found Corporations Not Liable for Abuses Against Non-US Citizens


Thursday, July 1, 2021
On June 17, the U.S. Supreme Court held that U.S. corporations are not liable for alleged abuses against non-U.S. citizens in foreign countries merely because general operational decisions made in the United States contributed to the tortious overseas conduct. 
Nestlé USA, Inc. v. Doe I, 593 U.S. (2021)
. At the same time, however, the Court signaled that non-citizens can sue U.S. corporations for violations of international law in principle, even if questions remain about the actual scope of claims that courts may recognize going forward. Meanwhile, as U.S. consumers and investors intensify their own demands for responsible sourcing, sustainability, and transparency in global product and commodity supply chains, the Court’s decision may lead to more pressure on lawmakers, regulators, and corporate boards and officers to advance initiatives that independently address these concerns.  ....

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State Reminds Businesses Of Corporate Activity Tax


State Reminds Businesses Of Corporate Activity Tax
The Department of Revenue reminds business owners that once they have more than $750,000 in commercial activity in 2021, they have 30 days to complete the one-time registration for Oregon’s Corporate Activity Tax.
Registrations totaled more than 20,000 in the first year of the CAT in 2020. In 2021, more than 5,000 additional businesses have registered for the CAT, which was created by the Legislature in 2019 to raise funding for education. Through May 14, a total of 25,055 businesses have registered for the CAT.
The CAT applies to in-state and out-of-state businesses. It is measured on a business’s commercial activity, the total amount a business realizes from transactions and activity in Oregon. ....

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