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California BOE holds interested parties meeting on TTA regulation

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 18 2012

The California State Board of Equalization (BOE) held an interested parties meeting on July 17, 2012, to discuss whether to amend its Regulation 1507 (Technology Transfer Agreements (TTA)) to clarify how the TTA statutes (Cal. Rev. and Tax Code 6011(c)(10) and 6012(c)(10)) should apply to transfers of computer programs on tangible storage media

Washington report

  • Williams Mullen
  • -
  • USA
  • -
  • February 10 2012

This report is designed to provide employees and clients with a summary of anticipated significant Congressional action in 2012

Draft laws and orders

  • Bedell Cristin
  • -
  • USA
  • -
  • July 29 2011

The draft Banking Business (Amendment No. 7) (Jersey) Law 201- has been adopted by the States of Jersey and is awaiting the approval of the Privy Council

California Court of Appeal switcheroo: software constitutes technology transfer agreement

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • March 21 2011

The California Court of Appeal held that receipts from Nortel's license of computer programs used to operate a telephone company's switch hardware were not subject to sales tax

Patent issued for computerized contingent fee state tax audits

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • June 15 2010

On May 1, 2010, the United States Patent and Trademark Office issued a patent to Chainbridge Software, Inc., for a “computerimplemented method” to conduct contingent fee state tax audits

In an economic downturn hi-tech companies should consider intangible migration

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • April 8 2009

Though the current downturn in the global economy has had a dramatic impact on several industry sectors, the reeling technology sector has suffered disproportionately