Digital Trade: Key Trends and Developments to Watch
Podcast: State Taxation of Digital Health Products
On 29 June 2022, Decree n° 2022-946 (the Decree) supplemented the regulatory framework resulting from the Ordinance n° 2021-1247 of 29 September 2021 on the legal warranty of conformity for goods, digital content, and digital...more
Die Umsetzung der europäischen Warenkaufrichtlinie (2019/771) und der Richtlinie über die Bereitstellung digitaler Inhalte und digitaler Dienstleistungen (2019/770) in nationales Recht bringt einige wichtige Änderungen des...more
Key Points - On March 11, 2022, USTR and DOC requested public comments on the trade pillar of the Indo-Pacific Economic Framework, with both requests including a focus on digital trade issues. Comments are due to both...more
From 1 January, 2022, contracts governed by French or German law for the sale of digital content and services, and goods with digital elements, will be subject to harmonised European rules that grant additional legal...more
A new contract type has been introduced in the German Civil Code for the supply of digital content or services by companies to consumers in Germany: The German Federal Parliament has added 22 new sections (337-327u) on the...more
In implementation of the Sales of Goods Directive (Directive 2019/771/EU of May 20, 2019, "WKRL") and the Digital Content and Services Directive (Directive 2019/770 (EU), "DIDRL"), a comprehensive reform of the BGB came into...more
In Umsetzung der Warenverkaufsrichtlinie (Richtlinie 2019/771/EU vom 20. Mai 2019, „WKRL“) sowie der Richtlinie über digitale Inhalte und Dienstleistungen (Richtlinie 2019/770 (EU), „DIDRL“) erhalten insbesondere digitale...more
Der Bundestag hat am 25.06.2021 das „Gesetz zur Umsetzung der Richtlinie über bestimmte vertragsrechtliche Aspekte der Bereitstellung digitaler Inhalte und digitaler Dienstleistungen“ beschlossen. Das Gesetz setzt die...more
In April 2021, the Multistate Tax Commission's Uniformity Committee met to discuss two new projects: a broad exploration of uniformity in state taxation of partnerships and state taxation of digital goods and services. Matt...more
As the global economy rapidly shifts and accelerates, the OECD has been focusing intently on developing and strengthening international tax rules in recent years. Back in February 2013, the OECD released a report addressing...more
For many years, the regulation of digital markets has been a key priority in Europe. In 2015, the European Commission committed the EU to the creation of a digital single market – and that commitment spawned a series of...more
The European Commission (Commission) published the first draft of the Digital Services Act (DSA) and the Digital Markets Act (DMA) on December 15 2020. Morgan Lewis previously reported on the anticipated DSA....more
Globally, competition regulators have increased their attention to digital companies since big tech firms and dual platforms have the capabilities to gain disproportional advantages. Competition and antitrust laws aim to...more
With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1...more
Recently passed budget legislation in both Connecticut and Rhode Island included tax increases on sales of digital goods and services. The Connecticut bill has been signed into law. The Rhode Island bill passed late last...more
Legislators in Frankfort added a new “video streaming service” tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee process before the bill was hastily passed in the House and Senate. Notably,...more
The public perception is well-established now that international rules are unfit when it comes to taxing digital companies such as Amazon, Google or Apple in Europe. In light of this consensus, the European Commission...more
By judgement of January 3rd, 2017, the Turin Court of Appeal delivered a monumental decision in a longstanding patent dispute concerning the validity and infringement of patents relating to an Electronic Program Guide (EPG)...more
On July 13, 2016, a legislative conference committee was appointed to approve an already agreed-upon $1.3 billion revenue package, which was immediately approved by both the House (116-75) and Senate (28-22) and sent to...more
Once again, we find ourselves faced with a proposal attempting to target and provide special tax rules for income generated in the digital economy. As was the case in the previous year’s budget proposal, the Administration’s...more