Partnering Perspectives | Winter 2016
From the Editor Patricia A. Gorham
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Editor in Chief
Patricia A. Gorham
B. Scott Burton Dodie C. Kent
Cynthia M. Krus Neil S. Lang
Lisa A. Morgan Vanessa A. Scott
Partnering Perspectives is published by Eversheds Sutherland
(US) LLP to provide an exchange of ideas across the inside
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About Eversheds Sutherland
Eversheds Sutherland provides the full range of
legal services to a global client base ranging from
small and mid-sized businesses to the largest
multinationals, acting for 71 of the Fortune 100, 57
of the FTSE 100 and 119 of the Fortune 200. With
more than 2,300 lawyers, Eversheds Sutherland
operates in 61 offices in 29 jurisdictions. Eversheds
Sutherland is a global legal practice and comprises
two separate legal entities: Eversheds Sutherland
(International) LLP (headquartered in the UK) and
Eversheds Sutherland (US) LLP (headquartered in
the US), and their respective controlled, managed,
affiliated and member firms. For more information,
Our firm has expanded its worldwide footprint, embarking on
a legal combination that allows us to provide legal services on a
global scale. As we undertake our new venture, we are focused
on global trends and what is keeping our multinational clients up
at night. Cross-border tax concerns, big data, and cybersecurity
top those lists. This edition of Partnering Perspectives covers a
number of developing legal issues with important multinational
The use of big data in the insurance industry is the focus of a
piece by John Pruitt, Mary Jane Wilson-Bilik and Tony Ficarrotta.
The authors discuss the Federal Insurance Office’s Report on the
Protection of Consumers and Access to Insurance, focusing on
the report’s treatment of consumer protection concerns raised
by the insurance industry’s use of big data and the threat to
consumer privacy posed by potential breaches of that data.
Traditionally, mandatory worldwide combined reporting was the
state corporate tax issue of most concern to companies engaged
in international business. State taxing authorities are now moving
toward a water’s-edge unitary combination method for both US
and foreign-based companies. Eric Coffill discusses state
trends towards expanding the water’s edge in order to increase
the tax base.
A recent amendment to the Federal Rules of Criminal Procedure
has expanded significantly law enforcement’s power to remotely
search and seize electronically stored information. Technology
companies and privacy activists are concerned with the
constitutional grounds surrounding this rule and its potential
clash with international privacy laws. Mark Herlach, Robert
Owen, Phillip Stano, Mary Jane Wilson-Bilik, Trevor Satnick, and
John Allen Zumpetta discuss the amendment to Rule 41 and its
Corporations with global operations are facing an array of
multi-jurisdictional tax reporting and disclosure requirements.
Carol Tello explains a number of those requirements and their
implications, including the Country by Country Reports (CbCR)
required in multiple jurisdictions.
As always, please let me know if we can be of service in any
way and if you have suggestions for future issues of Partnering
Patricia A. Gorham
Editor in Chief
Eversheds Sutherland (US) LLP