On January 1, 2019, the EU Anti-Tax Avoidance Directive (“ATAD”) went into effect for all 28 Member States. How ATAD impacts specific group structures depends on the facts and circumstances of the particular structure and covered transactions.
Many companies are now aware that if they incorporate open-source software into their products, there are specific terms and conditions that go along with the grant of the use of the particular OSS that are spelled out in license(s) accompanying the OSS.
A top 10 timeline covering a number of tax and political milestones in 2019 will directly and indirectly impact the ongoing global initiative to develop new rules for taxing the activities of cross-border business.
Womble Bond Dickinson attorney John Garziglia and members of the firm’s Communications, Technology and Media Sector Team have prepared a number of state-specific checklists on FCC public file requirements.
Americans in all corners of the nation depend on mobile broadband for a variety of needs, including staying informed about important news, connecting with family and friends, and being entertained on the go.
In Berkheimer and Aatrix, the Federal Circuit indicated that although patent eligibility under Section 101 is ultimately a question of law, the determination may have factual underpinnings that, at least in some cases, render it inappropriate for motions to dismiss or for summary judgment.