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

September 16, 2021

This week, we turn to international transactions that involve licenses or the provision or performance of e-commerce services.

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

September 9, 2021

The transfer or use of intangibles generally is a complicated area of taxation, and one that continues to evolve.

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When It Comes to Software, You Better Watch Your SaaS

September 3, 2021

As I ask organizations, big and small, what sales and use tax issues cause them the biggest headaches, the answers are overwhelmingly the same – taxability and apportionment of both software and direct mail. I’m going to save direct mail for another day. But for those who are unconcerned about your organization’s treatment of software, I’m here today to read you the riot act.

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

August 31, 2021

Deficiency judgments are common occurrences in mortgage foreclosures and typically arise when the amount bid at sale is less than the amount due on the mortgage debt. However, sometimes the amount bid at sale significantly exceeds the mortgage debt.

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Vendor Contracts 101: Service Level Agreements

August 31, 2021

The next installment in our Vendor Contracts 101 series digs deeper into the topic of service level agreements – or SLAs.

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Trademark Basics in the Banking Industry

August 31, 2021

Banks and trademarks have an uneasy past. Historically, banks operated in geographic isolation from each other, so there was little need to differentiate services with strong marks.

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

August 26, 2021

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 Rescue Plan, are helpful to many American families, they could actually create issues for others, with some taxpayers actually owing money to the federal government next year if they were to receive such tax credits now.

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North Dakota Adopts Law for Underground Storage of Oil and Gas

August 19, 2021

Following a study by the University of North Dakota’s Energy & Environmental Research Center, the North Dakota legislature recently adopted a new law for underground storage of produced oil or gas.

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

August 19, 2021

Companies that hire independent contractors are not obligated to withhold income taxes or employment taxes (such as Social Security and Medicare) or pay the employer share of employment taxes and unemployment insurance. But, just because an employer labels its workers “independent contractors,” as opposed to “employees,” doesn’t make it so.

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Biden Admin Plans to Require Vaccination for United States Travelers

August 17, 2021

According to reports, the Biden administration is developing a “phased” plan to require most travelers to the United States to be fully vaccinated, with exceptions.

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