Law.com Subscribers SAVE 30%
Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.
Taxing The Sale Of Digital Goods In Europe
On July 1, new legislation concerning the application of value-added tax (VAT) to sales of digital goods within the European Union became effective. While the legislation is European, it will have important implications for companies based outside of the EU to the extent that such companies sell digital goods to consumers based in one of the EU countries. The key measures at issue are:
- Council Directive 2002/38/EC of May 7, 2002, amending and amending temporarily Directive 77/388/EEC regarding the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services (Directive 77/388/EEC); and
- Council Regulation No. 792/2002 of May 7, 2002, amending temporarily Regulation (EEC) No. 218/92 on administrative cooperation in the field of indirect taxation (VAT) regarding additional e-commerce measures (Regulation 792/2002).
As a result of this legislation, companies that sell into the EU will be required to register with European tax authorities and levy, collect and remit VAT based on their supplying digital goods within the EU.
Clearly, such legislation may have important implications for all companies engaging in e-commerce across national borders.
Scope of Litigation
Yachts, Jets, Horses & Hooch: Specialized Commercial Leasing Models
Defining commercial real estate asset class is essentially a property explaining how it identifies — not necessarily what its original intention was or what others think it ought to be. This article discusses, from a general issue-spot and contextual analysis perspective, how lawyers ought to think about specialized leasing formats and the regulatory backdrops that may inform what the documentation needs to contain for compliance purposes.
Hyperlinked Documents: The Latest e-Discovery Challenge
As courts and discovery experts debate whether hyperlinked content should be treated the same as traditional attachments, legal practitioners are grappling with the technical and legal complexities of collecting, analyzing and reviewing these documents in real-world cases.
Identifying Your Practice's Differentiator
How to Convey Your Merits In a Way That Earns Trust, Clients and Distinctions Just as no two individuals have the exact same face, no two lawyers practice in their respective fields or serve clients in the exact same way. Think of this as a "Unique Value Proposition." Internal consideration about what you uniquely bring to your clients, colleagues, firm and industry can provide untold benefits for your law practice.
Risks and Ad Fraud Protection In Digital Advertising
The ever-evolving digital marketing landscape, coupled with the industry-wide adoption of programmatic advertising, poses a significant threat to the effectiveness and integrity of digital advertising campaigns. This article explores various risks to digital advertising from pixel stuffing and ad stacking to domain spoofing and bots. It will also explore what should be done to ensure ad fraud protection and improve effectiveness.
Turning Business Development Plans Into Reality
This article offers practical insights and best practices to navigate the path from roadmap to rainmaking, ensuring your business development efforts are not just sporadic bursts of activity, but an integrated part of your daily success.