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Read Science, Computers & Technology updates, news, alerts, and legal analysis from leading lawyers and law firms:

U.S. v. Coinbase: Virtual Currency Holders Not Outside the IRS’s Reach

by Dechert LLP on

The U.S. District Court for the Northern District of California, on November 28, 2017, ordered the international digital currency broker, Coinbase, Inc., to produce to the Internal Revenue Service (IRS) the records of...more

Income, from Whatever Exchange, Mine, or Fork Derived: The Basics of U.S. Cryptocurrency Taxation

by Proskauer - Tax Talks on

In this first of (we hope) many posts on the interesting and myriad tax issues arising in the world of cryptocurrency and blockchain technology, we focus on the very basic U.S. federal income tax consequences of...more

Technology companies and transfer pricing

by Hogan Lovells on

What is transfer pricing? In basic terms, transfer pricing is the process by which multinational enterprises go about determining what jurisdictions their global profits are booked in. It’s something they have to do in...more

China tax incentives for advanced technology service enterprises rolled out to the entire nation: key features

by DLA Piper on

The China tax incentives for Advanced Technology Service Enterprises (ATSE) were first introduced in the Suzhou Industrial Park in 2006, then applied to 21 pilot cities in 2014, and subsequently expanded to another 11 cities...more

What would happen to the value of cryptocurrencies if Exchanges had to Issue a Form 1099 on an annual basis?

by Sanford Millar on

The IRS issued a John DOE Summons for records of U.S. account holders of Coinbase, Inc. (“Coinbase”) a cryptocurrency exchange based in San Francisco, California. Coinbase objected to production of the records and a Summons...more

Steuerliche Behandlung grenzuberschreitender Software und Datenbankuberlassung

Mit Schreiben vom 27. Oktober 2017 hat sich die deutsche Bundesfinanzverwaltung zur steuerlichen Beurteilung grenzüberschreitender Software- und Datenbanküberlassung geäußert. Die Thematik war bislang von erheblicher...more

Tax treatment of the cross-border provision of software and databases: Significantly improved legal certainty after new guidance...

The German Federal Ministry of Finance has issued guidance on the tax treatment of the cross-border provision of software and databases on 27 October 2017. ...more

International Trade Commission Issues Recommendations for Tariffs on Imported Solar PV Equipment

by McDermott Will & Emery on

On October 31, 2017, the US International Trade Commission (ITC) released its recommendations to impose a tariff on imported solar equipment. The proposals it issued, however, would result in duties substantially lower than...more

Brussels Regulatory Brief: October

by K&L Gates LLP on

On 6 September 2017, the Court of Justice, the European Union (“EU”)’s highest court, issued its much awaited decision in a case of abuse of dominance by a US microchip manufacturer using exclusivity or loyalty rebates, i.e....more

TechConnect - Your Law Firm Link to Industry News - September 2017

by Mintz Levin on

Letter from the Editors - Words are very powerful and the language we use often frames a discussion. For example, the term “shareholder activist” sounds like a consumer friendly person who has everyone’s best interests at...more

Energy Newsletter - September 2017

by King & Spalding on

Managing Decommissioning Risks in Asian M&A Transactions - By the end of 2026, approximately 134 producing Concessions and Production Sharing Contracts (each, a “PSC”) will have expired in South Asia. It is expected that 900...more

Se Reglamenta la Exclusión de IVA Para la Creación de Contenidos Digitales

by Holland & Knight LLP on

La Ley 1819 de 2016 (Reforma Tributaria), excluyó del impuesto sobre las ventas (IVA), entre otras los siguientes operaciones: (i) La prestación de servicios de educación virtual para el desarrollo de contenidos digitales, de...more

Regulation of the Exclusion of VAT for the Creation of Digital Contents

by Holland & Knight LLP on

Law 1819 of 2016 (Tax Reform) excluded among others, the following operations from value added tax (VAT): (i) the provision in Colombia or abroad, of virtual education services for the development of digital content in...more

Digital Single Market: “DSM in 5 minutes” – Brochure

by Hogan Lovells on

In this brand-new publication, our pan-European DSM Taskforce helps you plan for the changes by providing an overview of the Commission’s Digital Single Market strategy; what the key legislative measures will bring about and...more

Trade & Manufacturing Alert - June 2017

by King & Spalding on

With U.S. Trade Representative Confirmation, NAFTA Renegotiations Are Underway - On May 11, 2017, the Senate confirmed Robert Lighthizer as United States Trade Representative (USTR) in an 82-14 vote. Despite bipartisan...more

Blockchain Week in Review – May 2017 #4

by Perkins Coie on

Below is a summary of some of the significant legal and regulatory actions that occurred over the past week. This alert is not intended to be a comprehensive list of all such developments, but rather a selection of...more

German tax treatment of royalties regarding software license and database licenses – Draft guidance of German Federal Ministry of...

by Hogan Lovells on

Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more

The Summons

by Moskowitz LLP on

Coinbase is a San Francisco-based cryptocurrency exchange company that operates bitcoin and other digital asset transactions and storage for over one million users in 190 countries....more

OTA & Travel Distribution Update - April 14th, 2017

by Garvey Schubert Barer on

This week’s OTA & Travel Distribution Update for the week ending April 14, 2017 is below. Additional details regarding last week’s long-awaited report on online travel by the European Commission are featured in this week’s...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

There’s been a bit of a stir in the paint world, with Dutch firm Akzo Nobel rejecting a takeover bid from PPG Industries valued at $22 billion. In a statement, Akzo claimed that the offer “substantially undervalues” the...more

2016 Year End Review: Virtual Currency: DOJ and IRS Broadly Seek Virtual Currency Account User Information

by Ballard Spahr LLP on

Under Internal Revenue Code section 7609(f), the IRS may issue a “John Doe” administrative summons to discover the identities of unknown taxpayers. A “John Doe” summons can be a powerful enforcement tool because it allows the...more

The (Border) Adjustment Bureau: Hold On to Your (Imported) Hats

by Goulston & Storrs PC on

Retailers would be wise to pay close attention to the upcoming tax-plan deliberations of the 115th U.S. Congress. A proposal currently being considered would adjust the U.S. corporate tax by making imports a non-deductible...more

China Tax Newsletter - September / December 2016

by DLA Piper on

Welcome to the latest issue of our Tax Newsletter. In this issue we have covered a number of developments and cases in the PRC and Hong Kong from September to December 2016 which could have legal and tax implications to your...more

Registration with the RF tax authorities aimed at payment of VAT by foreign e services providers

by Dentons on

Dentons’ Russia Tax practice would like to remind readers that, starting 1 January 2017, foreign companies providing e-services are required to undergo special tax registration according to the procedure of Clause 4.6 of...more

Cross-border licensing of intangible property: tax and legal issues in the life sciences sectors

by DLA Piper on

Success in the life sciences industry can depend on a company's ability to share knowledge and collaborate with strategic partners while simultaneously protecting from its competitors the valuable information on which its...more

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