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At Fredrikson & Byron, we’ve built a reputation as the firm “where law and business meet” by bringing business acumen and entrepreneurial thinking to…
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Fredrikson & Byron PA | USA | 16 Sep 2021

Tax Issues in the Use or Disposition of International Intangibles: The Good, the Bad, and the Ugly (Part II)

Last week, Part One of this article focused on international transactions involved in the “sale” of e-commerce and intangibles, including the…
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Fredrikson & Byron PA | USA | 9 Sep 2021

Tax Issues in the Use or Disposition of International Intangibles: The Good, the Bad, and the Ugly (Part I)

The transfer or use of intangibles generally is a complicated area of taxation, and one that continues to evolve (see my colleague Kyle Brehm’s…
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Fredrikson & Byron PA | USA | 3 Sep 2021

When It Comes to Software, You Better Watch Your SaaS

As I ask organizations, big and small, what sales and use tax issues cause them the biggest headaches, the answers are overwhelmingly the same -…
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Fredrikson & Byron PA | USA | 31 Aug 2021

Minnesota Appeals Court Ruling Serves as Cautionary Tale for Lenders Placing Bids at Sheriffs’ Sales

Deficiency judgments are common occurrences in mortgage foreclosures and typically arise when the amount bid at sale is less than the amount due on…
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Fredrikson & Byron PA | USA | 31 Aug 2021

Trademark Basics in the Banking Industry

Banks and trademarks have an uneasy past. Historically, banks operated in geographic isolation from each other, so there was little need to…
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Fredrikson & Byron PA | USA | 31 Aug 2021

Vendor Contracts 101: Service Level Agreements

The next installment in our Vendor Contracts 101 series digs deeper into the topic of service level agreements - or SLAs…
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Fredrikson & Byron PA | USA | 26 Aug 2021

The Enhanced Child Tax Credit: Can taxpayers opt out, and why might taxpayers want to?

Yes, taxpayers can opt out! While the monthly payments of the enhanced child tax credits, passed last spring by Congress as part of the American…
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Fredrikson & Byron PA | USA | 19 Aug 2021

North Dakota Adopts Law for Underground Storage of Oil and Gas

Following a study by the University of North Dakota’s Energy & Environmental Research Center, the North Dakota legislature…
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Fredrikson & Byron PA | USA | 19 Aug 2021

Worker Classification: A Rose by Any Other Name Would Smell as Sweet

Companies that hire independent contractors are not obligated to withhold income taxes or employment taxes (such as Social Security and Medicare) or…
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Fredrikson & Byron PA | USA | 16 Aug 2021

Changing the Rules of the Game: Is a Development Agreement Trumped by a Local Ordinance Amendment?

Real estate owners and developers often sign “development agreements” with municipalities to govern proposed developments. One of the main purposes…
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