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Royalties Intangible Property

Sheppard Mullin Richter & Hampton LLP

Blockchain Technology Continues to Support a Flourishing Music Industry

For the first time since 2007, the Recording Industry Association of America is reporting that the United States retail music market is on its way to becoming a $10 billion market. Streaming royalties account for a majority...more

Carlton Fields

Tightening the Tax Screws on International IP Structures

Carlton Fields on

For many years prudent international tax planning for multinational enterprises has included structures designed to minimize global taxes by developing or holding intangible property (IP) in foreign subsidiaries located in...more

Eversheds Sutherland (US) LLP

California Court Finds in Favor of Microsoft, Upholds Costs of Performance

On December 18, 2012, the California Court of Appeal ruled that receipts from the right to replicate software are sourced as sales “other than tangible personal property.” In reversing the trial court, the Court of Appeal...more

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