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Under U.S. tax rules, the de minimis rule governs the treatment of small amounts of market discount. Under the rule, if a bond is purchased with a small amount of market discount (an amount less than 0.25% of the face value of a bond times the number of complete years between the bond's acquisition date and its maturity date) the market discount is considered to be zero and the discount on the ...
In addition to the two general requirements listed above, all four safe harbors impose additional requirements for immunity. The safe harbor for storage of infringing material under § 512(c) is the most commonly encountered because it immunizes OSPs such as YouTube that might inadvertently host infringing material uploaded by users.
De minimis, a legal term referring to matters of little importance, describes the U.S. waiver of standard customs procedures and tariffs on imported items worth less than $800 that are shipped to ...
In United States business law, a forward-looking statement or safe harbor statement is a statement that cannot sustain itself as merely a historical fact. A forward-looking statement predicts, projects, or uses future events as expectations or possibilities. These statements can often be misleading, as they can be mistaken for factual ...
This is referred to as the Safe Harbor decision. [ 11 ] On 6 October 2015, the European Court of Justice invalidated the EC's Safe Harbor Decision, because "legislation permitting the public authorities to have access on a generalised basis to the content of electronic communications must be regarded as compromising the essence of the ...
The Safe Harbor logo. Safe Harbor is a faith-based, long-term, residential, therapeutic community for girls, ages 14 through 19, who have been rescued from sex traffickers.
Safe harbor provisions appear in a number of laws and in many contracts. An example of safe harbor in a real estate transaction is the performance of a Phase I Environmental Site Assessment by a property purchaser: creating a "safe harbor" protecting the new owner if, in the future, contamination caused by a prior owner is found. Another common ...
For more information, see Safe Harbor Principles. The Public Health Service publishes a set of Safe Harbor rules within Title 42, Code of Federal Regulations, to preclude Life Science companies from withholding important medical information from the public for fear of being prosecuted for Medicare violations.