On the surface, the filing rules for a micro-entity are relatively simple – a micro-entity is required to file the same accounts as those prepared for its members. It can choose to not file the profit ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in ...

Micro businesses make up the majority of small and medium-sized enterprises (SMEs) in the UK. They are a key part of the business landscape and account for almost a third (32%) of all employment ...

Last week, the U.S. Patent and Trademark Office announced proposed amendments to the rules of practice to implement the micro entity provision of § 10 of the Leahy-Smith America Invents Act. Pursuant ...

As part of new rules introduced by the Leahy-Smith America Invents Act (AIA), a new section that defines a “micro entity” was added to Title 35 of the United States Code. As a subset of small entity ...