我们了解你的生意

每天,我们在技术和电信领域的客户——以及我们在交通、能源、金融服务、医疗保健和其他领域的客户——都在突破技术改变整个行业的界限。manbetx万博app下载

我们也是。

Holland&Knight技术与电信行业集团将法律知识与实践技术经验结合在一起,其他公司几乎无法声称这一点。我们在全国拥有约110名律师和政策顾问,拥有深厚的技术领域经验,帮助成熟和新兴的技术公司迎战最重要的法律、政策和商业机遇与挑战。

融合技术方面的领先地位

公司发展行业颠覆,技术融合依靠我们取得成功。Holland&Knight帮助新兴公司筹集资金,保护和捍卫其技术,制定退出战略,并解决由于新技术破坏旧的经营方式而产生的复杂法律和合规问题。我们帮助老牌公司保护和捍卫自己的技术,开发新的商业模式,与新兴公司合作或收购新兴公司。我们的公司和知识产权律师、政策顾问和律师在众多法律领域为客户提供支持,帮助他们创建、保护、融资、监管许可和商业化尖端人工智能、自主和互联交通、分布式账本、金融科技、医疗保健、,物联网、5G、虚拟现实等正在塑造未来的技术。

编写代码的律师

在一个被软件重新定义的世界里,我们不仅知道法律,而且知道构建计算机软件的来龙去脉。我们成立了HKLab,这是一个独特的律师团队,在一家大型律师事务所中兼任软件开发团队,以满足科技公司的一个关键需求:编写代码的律师。

我们律师的编码能力使我们能够提出正确的问题,寻找正确的地方,并以其他律师无法提供的方式提供以技术为中心的法律顾问。简而言之:我们像律师和系统设计师一样思考。

处于最关键技术的前沿

我们的技术和法律知识涵盖了推动客户业务发展的技术,包括5G技术使物联网成为可能分布式账本(区块链)技术,自动驾驶车辆,人工智能机器学习.

我们中的一些人甚至帮助建立了这些技术。例如,在加入法律之前,我们的一位律师作为一级汽车行业OEM供应商的软件工程师帮助开发了一些最早的自主汽车技术。

我们也在创造一个以前不存在的知识体系。我们的三位律师写了汤森路透的书,区块链:法律和商业专业人士指南新万博manbetx官网下载. 而且,随着无人机技术的普及,我们成立了一个专门的跨学科团队,帮助客户应对提出的许多法律、政策和业务问题。我们的无人机小组的第一个任务之一是就无人机在新闻收集中的使用向一个主要新闻媒体联盟提供建议。

利用区块链

除了撰写第一本关于区块链和法律的书之外,我们还指导客户如何在监管范围内利用技术。例如,在高度监管的银行业,我们与客户合作,希望共享有关账户持有人和交易的匿名数据,以打击洗钱行为,同时又不触犯消费者隐私保护。保护隐私权的必要性是减缓非法资金流动的一个重大障碍。一些分布式账本协议被有意设计成允许行业参与者混淆潜在的识别信息,同时暴露足够的交易细节以识别可疑活动。

重新定义资本结构:筹资、投资和金融监管

我们定期为新兴公司、投资基金、虚拟货币交易所以及参与代币销售和代币生成活动的其他机构提供咨询。我们的律师团队具有丰富的证券法知识,包括1940年《投资公司法》、商品和相应的美国商品期货交易委员会(CFTC)条例、金融犯罪执法网络(FinCEN)和其他银行保密法(BSA)/反洗钱(AML)要求,以及国家货币服务业务许可证。此外,我们的税务专业人员可以为公司层面的税务处理以及与作为代币销售交易一部分获得代币的创始人相关的问题提供支持。新万博manbetx官网下载

我们可以帮忙

知识产权诉讼与起诉

在竞争激烈的技术领域,企业必须保护自己的创新不受潜在侵权者的侵害。近年来,科技和电信领域的一些大牌公司纷纷向荷兰骑士律师事务所(Holland&Knight)的全国知识产权律师团(national group of intellectual property attorners)求助。例如,我们:

  • 你在防守吗阿瓦亚这是由RIM(Research in Motion)提起的首次重大专利诉讼,RIM试图通过诉讼将其黑莓专利组合货币化
  • 获得了爱立信解决WiLAN提出的有关无线基站技术的专利侵权索赔
  • 获得了一笔有利的交易多国信息技术设备和服务涉及生物特征信息和安全技术的专利侵权诉讼中的客户
  • 定期准备和起诉专利节奏,戴尔技术,国际商用机器公司,细微的差别以及其他主要科技公司

公司和交易工作

  • 为微软与Novell的价值6亿美元的Windows-Linux合作伙伴关系提供咨询,后者首次将Windows和Linux整合到同一硬件上
  • 帮助一家全球领先的软件和云服务提供商与一些全球最大的金融机构起草和谈判云服务协议和软件即服务协议,就信息安全控制、数据隐私、外包、性能标准和可用性提供建议,法规要求的变化等
  • 指导全球最大的汽车金融公司之一成立了一家国际合资企业,专注于远程通信数据的货币化
  • 定期为数十家新兴公司提供公司、融资和知识产权工作,包括Gamalon(机器学习)、公证(在线公证)、Optimus Ride(自主汽车)、ReversingLabs(互联网安全技术)等,包括许多科技行业巨头收购的初创公司

公共政策与法规

我们的团队包括前政府高级官员、机构主管、国会工作人员和国会议员,他们曾经起草或执行管理我们的技术和电信客户的法律法规。这些经验丰富的律师和政策顾问帮助客户制定新的立法和法规,并为政策和法规挑战找到创造性的解决方案。例如,我们的无人机团队与美国联邦航空管理局(FAA)和16家主要新闻机构的联盟合作,制定在新闻采集中使用无人机的监管政策。我们的团队一直处于分布式账本技术相关政策的前沿,并与行业集团的其他成员密切合作,帮助客户在错综复杂的法规和利益中前行,这些法规和利益往往与金融科技和其他新兴技术等领域相关。

移民

我们明白,确保有才华的工程师、程序员和专家对运营一家成功的技术公司至关重要。我们通过H-1B签证计划和其他允许外国人在美国工作的签证,帮助客户获得外国专业知识。我们移民小组的一位合伙人是奥巴马政府的高级移民官员。

房地产

与许多大型律师事务所在土地使用和分区案件中必须聘请当地律师不同,我们在美国主要市场办事处的律师与当地政府当局保持着关系。我们帮助科技和电信公司进行各种形式的房地产交易,包括获得土地或基础设施(如手机发射塔)的权利,以及购买、融资或租赁办公室、服务器场和零售空间。例如,我们:

  • 细想过的数字房地产当荷兰和骑士的房地产律师决定在旧金山市中心购买一个现有的数据中心时,由于我们对复杂的结构化、谈判和记录数据中心的收购和融资的知识,他们征求了律师和律师的意见;在这种情况下,数据中心收购的通常复杂性因公司试图收购8500万美元的物业费和租赁权益而变得更加复杂
  • 管理一个大型和多样化的房地产投资组合,包括在美国和加拿大多租户建筑中的数百个租约,为期一年跨国科技集团总部位于加州圣何塞,包括管理和处理公司的所有房地产法律需求,如租赁、租赁修订、终止和收购、禁止反言、SNDA和审计
  • 代表数据中心的主要所有者在美国,与多个数据中心站点相关的站点收购及其优先债务融资有关

劳动就业

科技行业雇佣了一支高度流动、雄心勃勃的劳动力队伍,这带来了独特的挑战,需要了解行业不同就业问题的法律顾问。

我们帮助客户构建高度可执行的雇佣合同、高管薪酬协议和竞业禁止条款,以保持公司的竞争优势。我们的律师还建议遵守美国平等就业机会委员会(EEOC)的规定,并代表客户提出歧视和报复索赔。近期事项包括:

  • 为共享单车公司赢得了重大胜利利夫特在一个备受关注的雇员误判集体诉讼案中,马萨诸塞州联邦法院支持集体诉讼豁免,并迫使一名Lyft司机单独对其案件进行仲裁,而不是在联邦法院发起大规模集体诉讼
  • 获得了一项针对某技术公司前雇员的初步禁令,禁止他们利用该公司的专有信息与该公司竞争或招揽客户
  • 禁止一家技术公司的前雇员在受雇期间经营一个相互竞争的实体,禁止他们盗用商业秘密和其他公司财产

案例研究

多媒体

In the third episode of our Public Policy & Regulation Group's \"The First 100 Days of the Biden Administration\" podcast series, Trade Partner Nasim Fussell and Tax Attorneys Alan Granwell and Joshua Odintz continue a discussion on the current state of the digital economy and digital services taxes (DST). They provide an update on DSTs in the U.S. and abroad and look at the United States Trade Representative's (USTR) plans for addressing DSTs and working with the OECD.

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For more in-depth info on the Biden Administration's Made in America Tax Plan and its interaction with OECD Inclusive Framework, read our recent alert.

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Podcast Transcript

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Nasim Fussell: Welcome back, everybody, to our second podcast on the digital economy and tax. I am Nasim Fussell. I'm a partner in the trade group at Holland & Knight, and I am joined once again today by two of our Holland & Knight tax gurus, Josh Odintz and Alan Granwell. We hope you had the opportunity to listen to our last podcast, essentially laying the framework for you on what is going on with digital services taxes. What are these taxes? Why the proliferation of these taxes around the world? And what is the United States and its trading partners doing to address these taxes and find an agreement on the global stage? So, with that, today we are going to just spend some time updating you on what has happened since we were last all together, talking about this very interesting topic.

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An Update on USTR and DSTs

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Nasim Fussell: On the trade front, when we got together last time, I gave you a brief overview of the latest actions taken by the Biden Administration. If you go back to last year when the last USTR started a number of investigations under the auspices of Section 301 of the Trade Act of 1974, essentially they started these investigations and concluded before leaving office that these taxes were, in fact, discriminatory and unfairly targeting U.S. companies. However, they didn't take action. There was a lot of anticipation that that they would take action on their way out the door and impose tariffs, but they did not do so and they left that for the Biden Administration. At the end of March, the Biden Administration, through USTR, announced that it was going to seek comment from the public on a potential trade action against a number of the countries that USTR had investigated. That includes Austria, India, Italy, Spain, Turkey and the United Kingdom. USTR asked for public comment and also announced multijurisdictional as well as individual hearings on these various investigations that will be happening in the beginning of May. So if you are interested in commenting, we encourage you to get your comments in. If we can be of assistance, we would be very happy to and please feel free to reach out. The comments are due by April 30, and USTR is also asking if companies or organizations would like to appear at the hearing, that they submit their request for appearance by April 21, along with testimony. Again, these hearings will be held in early May, ranging from May 4 through May 11. Now another interesting development, at the end of March USTR announced that it would not be proceeding with investigations. At the last, USTR had begun on the DSTs that had been proposed by the European Union, the Czech Republic, Brazil and Indonesia. USTR indicated that these jurisdictions had not adopted or implemented the taxes, that it would be terminating the investigation. So that's where we are now on the trade front. Notably, USTR also said that it was going to continue to remain focused on the OECD process and committed to finding a solution there, but that it wanted to maintain its options, including tariffs in the meantime. With that, I want to hand it over to Alan to talk to us about what is going on in the tax universe. There's just been a flurry of activity and it all may very well determine what happens when it comes to the trade actions or not. So, Alan, over to you. Maybe you can clear some of this up for us.

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USTR also said that it was going to continue to remain focused on the OECD process and committed to finding a solution there, but that it wanted to maintain its options, including tariffs in the meantime.
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An Update on Taxes in the U.S. and Abroad

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Alan Granwell: Thank you so much and welcome, everybody. There, as Nasim has mentioned, really been a frenetic force of activities in the last week or so, every day something else comes out. Let me summarize it and then Josh and I will sort of chat about this in high-level terms. As you are undoubtedly aware, last week, the president announced his jobs plan, this major initiative to invest in American infrastructure, research, technology, green energy, which is more than the hard type of infrastructure, roads, airports and other types of facilities. This plan is proposed to be funded primarily by increases in corporate taxation, which we'll describe, and it's summarized in another document the administration released called the Made in America Tax Plan. Under this particular plan, the U.S. corporate income tax rate would be increased from 21 to 28 percent. There would be an adoption of a 21 percent global minimum tax on foreign profits of U.S. multinational corporations. There would be incentivization for U.S. corporates to invest in the U.S. and in jobs, and a disincentive of the U.S. corporates to invest abroad and jobs, and also a disincentive in terms of profit shifting. All of this would be monitored by increases in the IRS budget on the compliance front. Well, the reaction to the infrastructure is one thing. I think the parties agree that infrastructure should be improved, but there has been a significant counter reaction to the increase in corporate rates to fund this particular plan. At the same time, while all of this is going on, as Nasim had mentioned and as we discussed in our first podcast, there are the imposition of the unilateral digital services taxes by countries around the world and how the U.S. reacts against those. As we mentioned, there is this project going on at the OECD to resolve these issues, which is the Pillar One and Pillar Two, to deal with profit allocation and nexus initiatives and also a global minimum taxation. What is so interesting in terms of what the Biden Administration did is they tied their corporate tax increases to what is going on in the OECD. In other words, to maintain U.S. competitiveness in view of the proposed increase of the corporate tax rate to 28 percent, the U.S. has actively engaged with the OECD Inclusive Framework dealing with this Pillar One and Pillar Two, and in the Pillar Two context has urged countries around the world to adopt a robust minimum taxes and to provide for disincentives. And if they don't adopt these minimum taxes, these countries would be subject to disincentives, potentially the denial of deduction of payments to these low tax countries. Likewise, in terms of how to address digital service taxes and the proliferation of those types of taxes worldwide, the United States is mentioning to the U.S. that that type of issue has to be resolved in order to really create a uniform international tax structure. The proposals being made currently by the U.S. would provide a simpler method to deal with the process, allocation and nexus, as opposed to the complex ways that previously had been proposed. Simpler ways would reduce compliance, administrative burdens, provide certainty in principle and not be discriminatory against large U.S. companies. If this all works, the idea would be that there would be a resolution of this DST problem and concomitantly an increase in the global minimum tax, so countries then would not be racing to the bottom. Josh, am I getting this right? What do you think the takeaways of this unusual initiative are?

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What is so interesting in terms of what the Biden Administration did is they tied their corporate tax increases to what is going on in the OECD … to maintain U.S. competitiveness in view of the proposed increase of the corporate tax rate to 28 percent, the U.S. has actively engaged with the OECD Inclusive Framework dealing with this Pillar One and Pillar Two.
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Josh Odintz: Alan, you absolutely nailed it, and there's a lot to unpack. I think it's interesting, looking at the OECD and Inclusive Framework process, just reminding everyone that back in 2020 the last administration created a new hurdle for Pillar One and said that Pillar One would be a safe harbor for Amount A. Amount A, once again, is the IP return that would be ceded to the market jurisdiction. Secretary Yellen noted that the U.S. changed its negotiation position and that Pillar One, Amount A would no longer be a safe harbor and the U.S. would change its negotiating position. So that led to, I think, some very positive developments and showed the U.S.' willingness to move in a direction to reach agreement at the Inclusive Framework. It's clear that the Biden infrastructure proposals are fairly similar to what is under discussion at the OECD on Pillar Two. What we have not seen is how Pillar One would operate in the U.S. system, but perhaps the U.S. will move forward on changes to guilty and changes to the BEAT, or the base erosion and anti-abuse tax, and will then make further revisions to align us with Pillar One if an agreement is reached.

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Nasim Fussell: Does this mean we're going to end up with tariffs? Because what you guys just described sounds incredibly ambitious, but there also seems to be this great deal of ambition backing the goals. So are we going to get there? Are we going to avoid tariffs? Where do you see this going?

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Josh Odintz: So I think there are different pieces of what's in the Biden tax proposal. It's possible that we end up with multiple rounds of corporate tax and international tax changes. I think raising the rate, for example, is fairly easy. If one looks at the polling, it's a fairly popular message to increase corporate taxes in exchange for paying for better infrastructure - that even polls well among Republicans. So I think it's possible we could see a corporate tax increase, and then on the OECD Inclusive Framework and guilty BEAT side, we need to see more details to see the advanced thinking of Treasury. We will see that when the Treasury releases its full budget and green book, and we'll get a sense of what the connections are between the different provisions. It's possible that may not be ready for passage in the near term and it might be a Fall exercise. At the same time, what we've seen at the OECD so far, the two public documents, Pillar One and Two, contain detail, but not sufficient detail for implementation. So we don't really know the timeframe for implementing Pillars One and Two, they will require uniform legislation and a multilateral instrument. Both of those could take years once a deal is reached, to flesh out the details. I'd say we're in this period of flux. Alan, there is some cryptic messaging about unilateral measures. What do you think? Where are we on the path for agreement?

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If one looks at the polling, it's a fairly popular message to increase corporate taxes in exchange for paying for better infrastructure - that even polls well among Republicans.
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Alan Granwell: Thanks, Josh. I mean, interestingly, I think the idea is to sidestep all the trade issues by having countries adopt a uniform and robust global minimum tax. By happenstance, I was speaking to various colleagues today in Switzerland and Ireland, and the U.S. is proposing a 21 percent rate, in certain instances in Switzerland, under the various cantonal tax regimes, the rate is 13 percent, and the rate that is sort of the headline rate in Ireland is 12.5 percent. So in terms of reaching agreement on a 21 percent rate of corporate minimum tax, you will have countries such as Switzerland, Ireland and Hungary, which has a 9 percent rate, not much in favor of it, but subject to the unilateral approach the U.S. might take at denying deductions and applying then to parties in those other countries. So I think all of this has a long way to go to get resolved, but I think the underlying premise now of the administration is to reduce the race to the bottom. It's important for countries around the world to agree to a uniform rate, but that whole arrangement will not get that far through the continuation of the imposition of unilateral taxation through these DSTs or other types of crawlspaces taxation. Therefore, it's necessary to have a stable system. As Josh was mentioning, you have to resolve who's within scope, how does this all work, can you achieve certainty, and from the U.S. point of view that it doesn't discriminate against the large U.S. taxpayer. So I think, Josh, this is a huge challenge, not only in terms of doing all of that, but also maybe equally challenging in relation to how all of this is going to be passed by the U.S. Congress, which is probably a topic for another day.

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It's important for countries around the world to agree to a uniform rate, but that whole arrangement will not get that far through the continuation of the imposition of unilateral taxation through these DSTs or other types of crawlspaces taxation.
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Nasim Fussell: Indeed. Well, thank you both. I find that I learn so much from both of you about everything that is happening in parallel in the tax and trade world right now, and really, one is so dependent on the other in terms of outcome. At the end of the day, whether it's taxes or tariffs, it's all taxes in the end. So please do reach out if you would like to talk to us more about any of this, and we are going to continue coming together to bring you more content.

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In the second episode of our Public Policy & Regulation Group's \"The First 100 Days of the Biden Administration\" podcast series, Trade Partner Nasim Fussell leads a discussion with Tax Partners Alan Granwell and Joshua Odintz on the current state of the digital economy and digital services taxes (DST). They provide a comprehensive overview of DSTs and look at the United States' current relationships with other Organisation for Economic Co-operation and Development (OECD) countries, particularly through the administrational changes.

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For an update on these topics, listen to Episode 3: An Update on the Digital Economy and DSTs.

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Podcast Transcript

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Nasim Fussell: Welcome, everyone, to the first in a series of podcasts on the digital economy and digital services taxes with Holland & Knight. My name is Nasim Fussell and I am a partner in the international trade group at Holland & Knight. I work with our Public Policy Group extensively, and particularly in this area of digital economy and digital services taxes with two of my colleagues and partners that I have here with me today who are key to knowledge and the pathway on this topic. So in this podcast, we're going to provide an overview for you on what is going on with digital services taxes today, not just domestically, abroad and at the multilateral forum. We're also going to talk about why the trade and tax aspects of DSTs, as they are known, are such important issues for companies engaging in international commerce. In latter podcasts, which will follow in the coming weeks, we will delve more into the technical detail and invite other experts to join us for a discussion to update you on the current developments in these areas. So, let me start by introducing you to my colleagues. Alan Granwell is a tax attorney with more than 50 years' experience in the area of international taxation. Alan is a former international tax counsel at the Treasury Department and brings a wealth of knowledge and perspective to these issues. Joshua Odintz is a tax attorney in our D.C. office, where he focuses on tax policy, tax controversy and tax planning. Josh also served at Treasury, as well as the Senate Finance Committee, which has jurisdiction over all things tax. So, thank you both for being here today.

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What are the Digital Economy and Digital Services Taxes (DST)?

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Nasim Fussell: Let's start with some basics. What is the digital economy? An economy based on digital computing technologies, although in our world today, it is commonly perceived as conducting business through market based on the Internet and using the World Wide Web. Here are some fast facts. The digital economy is equivalent to 15 and a half percent of global GDP, and it's growing two and a half times faster than global GDP over the past 15 years, according to the World Bank. Governments in which digital economy customers are located want to tax revenues derived from the digital economy through a new form of tax that we are discussing today known as digital services taxes. Why? We'll get to that in this podcast today where we plan to lay the groundwork for you. What is a DST? I'm going to hand that over to Josh to tell us a little bit more about this, and then we're going to dove into why all of this is happening. So, Josh, over to you. What is a DST?

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Joshua Odintz: Thanks, Nasim. So, a DST is basically a tax that applies to businesses selling digital services to consumers located within a jurisdiction. There are roughly more than 40 DSTs in effect or under consideration, but there are some common themes or elements to it. The first is it's generally imposed on gross revenues and second, it's generally imposed on companies or entities that meet a certain revenue threshold, either in a jurisdiction or globally. DSTs are also targeted at a small number of large digital companies, so think of it as social media companies, e-commerce marketplace companies, cloud services and web-based service platforms. So looking by example, the European Commission proposed a DST back in 2018 that would have imposed a temporary DST of a three percent rate on revenues derived from online advertising services, receipts from digital intermediary service activities and sales of user collected data. So the European Commission version would have applied to businesses with worldwide revenues of 750 million euros in taxable revenues within the EU exceeding 50 million euros. Ultimately, the EU did not adopt that proposal, but several EU countries have gone off and created their bespoke versions of a DST.

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A DST is basically a tax that applies to businesses selling digital services to consumers located within a jurisdiction. 
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How Do DSTs Work?

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Joshua Odintz: So there's a range of flavors of DSTs from the tax rate, ranging from 1.5 to 7.5 percent on receipts from sale of advertising space, the provision of digital intermediary services such as the operation of online marketplaces and the sale of data collected from users. So generally, what we've seen is a common theme that there must be a group level threshold and then a domestic level threshold, and then the taxes are designed to hit certain services that, once again, involve the collection of data. Alan will get into in a minute how we ended up here, but it's just worth observing that there's a lack of understanding of how digital economy companies make their money. It's generally through data collection and use of data, and so the DSTs are targeted at those companies that you collect and are able to manipulate that data. So DSTs are theoretically temporary taxes until there's a global consensus at the OECD, and we'll get into the details of the work at the OECD, but certainly these taxes are growing and, like I said, the number has exceeded 40 in number. So as far as criticisms - from the U.S. perspective, DSTs are targeted at U.S. multinationals. That is certainly a view that has been raised to USTR, and Nasim will get into that later in our broadcast, and these are taxes that are targeted at large U.S. multinationals and provide an advantage to home country businesses that fall beneath the threshold. These are also taxes that are likely to be passed on to customers, and some businesses in the digital economy will be able to pass this along to customers, while other businesses will not be able to because of the competition and the business models. We've seen that some of the digital economy businesses have increased their costs and prices and will pass those along to the consumers of their services. There's also a significant theme that we will touch upon in subsequent podcasts, but there's the potential with the DST for double taxation, and that could occur where two or more countries consider a certain revenue, stream a source there and seek to tax the same revenue stream. Only the UK has a provision that would address double taxation. So there is a true risk that if countries are not coordinated, they could seek to tax the same stream of revenue more than once.

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Nasim Fussell: That was a really helpful foundation and raises a question for me as not a tax person, and Alan, I'm going to pose this to you. Why can't the current international tax system simply apply to digital services? Why are we where we are today?

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Why Digital Services Are Taxed Differently

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Alan Granwell: Thank you, Nasim. I think that's really the crux of the issue and the simple answer is, and then I'll get into it a bit more, is that digital is a virtual type of methodology. You don't have a physical presence. It all goes through the computer or the Internet or something which is not physically situated in the particular country. When we examine our international tax system and the norms that apply to our international tax system, which incidentally are followed by most of the world through the OECD documentation and studies and model treaties and commentaries, we find that under non-digital situations for a tax payer, not resident in the local country, the source country, in order to be taxable in that source country, the same U.S. taxpayer has to have a form of physical presence in the country and do business in that country. The physical presence can either be an office/fixed place of business, or it could be an agent which has certain authorities to bind the principal in that country and if you do not have that nexus with the particular country, income from transactions related to that country generally are not subject to taxation in that country. There obviously are exceptions, but that is the general rule. When we think of the digital economy, we are thinking of something which doesn't have that fixed presence, and if you don't have the fixed presence, then under our bilateral tax treaty system, a U.S. company which doesn't have a presence but is doing things in that other country generally would not be subject to local country taxation. So we have this conundrum in terms of the source countries, where various of the major U.S. companies who have digitized their business can undertake transactions in that country. Based on our current system of treaties and also the local laws of the country, the U.S. entity would not be subject to tax. Because of the growth in this area, through the statistics you had mentioned, these local countries are seeking to find a way to tax income from what they perceive should be taxable because of value creation in their countries. I think at this stage, let me just sort of turn it back to Josh to describe what is going on in terms of the OECD considerations of that issue and the initial studies. This is sort of the birth of this whole inquiry as to how to more appropriately tax the digitization economy.

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When we think of the digital economy, we are thinking of something which doesn't have that fixed presence, and if you don't have the fixed presence, then under our bilateral tax treaty system, a U.S. company which doesn't have a presence but is doing things in that other country generally would not be subject to local country taxation.
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Joshua Odintz: Thanks, Alan. Let's go back a little bit in history to 2013. So the OECD, which is an organization that is comprised of 37 members and was formed after World War II, back in 2013, focused on base erosion and profit shifting, or the BEPS Project. There were 15 action items that the OECD explored. Action item number one was the digital economy, and the question at that time was whether the digital economy should be ring fenced, or should it be taxed in a way that is consistent with norms? Do the norms have to be changed? So that was action item one. Within the other 14 action items, the OECD issued a series of reports and, in some cases, model legislation. It also updated the multilateral instrument. So those items were adopted by countries and are continuing to be adopted by countries. The OECD issued a report in 2015 on action item one, the digital economy. That report noted that because the digital economy is increasingly becoming the economy itself, it's not possible to ring-fence the digital economy from the rest of the economy for tax purposes. The United States was pretty firm in that position during the Obama Administration, and the work continued behind the scenes and there was a change in administration in the United States. Then in 2018, the G20 and the Inclusive Framework, which involves more than 130 countries, continued to work on the issue and deliver an interim report in March 2018. Then in 2019, the members of the Inclusive Framework, that includes the 37 OECD countries, plus almost 100 countries that normally are not involved in these matters, so the OECD brought them into the tent to try to drive or create consensus. In 2019, the Inclusive Framework agreed to examine the digital economy and unresolved tax issues from BAPS in two pillars, and that could lead to a consensus solution to tax challenges arising from the digital economy.

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Alan Granwell: Josh, just to interject, what you are describing with this Inclusive Framework is really an undertaking by the nearly 140 countries to recalibrate our basic international tax system. So this is really a fundamental change in how countries can impose tax on entities from other countries which don't have a physical presence in the local country.

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This Inclusive Framework is really an undertaking by the nearly 140 countries to recalibrate our basic international tax system.
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Joshua Odintz: I think another way of putting it, is that it would take us away in transfer pricing from the arm's length standard. In the case of Pillar One, it would say that a digital company would have to cede some of its profits to a market-based country. This reflects the view of the marketplace countries that it's the market, and not the technology or the intellectual property, that is responsible for profits.

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Alan Granwell: Indeed. So that's where we are.

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The Trade Impact of DSTs

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Nasim Fussell: Wow. Well, thank you both for really laying out what is a fascinating, though clearly very complicated issue. Let me say a little bit now that we've discussed the tax side of this issue about why I'm here. For our audience, you may be wondering now that we're deeply ingrained in tax, why is this trade person here? Well, let's think about the trade impacts of these DSTs and also talk a little bit about how the United States has responded to the proliferation of beasties around the world. So we talked a bit about the digital economy and Alan, thank you for answering my question about why we are where we are. I think that the way you answer the question really hit the nail on the head from a trade perspective as well. You know, historically, when we talked about trade, we were talking about the trade in goods, the movement of goods across borders, while increasingly we're talking about trade in services and even more increasingly, trade in digital services. So put simply, the movement of these digital services around the world by virtue of what these services provide.

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Nasim Fussell: The issue here now is that these DSTs essentially serve as a trade barrier to these services trades and, in particular, with the increasing number of DSTs popping up around the world and the way that they have been set up, there has been a strong perception that these unilaterally enacted DSTs unfairly target and discriminate against large U.S. technology companies. During the last administration, there were a number of Section 301 investigations launched into DSTs in Austria, Brazil, the Czech Republic, the European Union, France, India, Indonesia, Italy, Spain, Turkey and the United Kingdom. There was a lot of bipartisan support for the Trump Administration launching the Section 301 investigations, which is really noteworthy because they were launched in a period of time during which the Trump Administration had launched and taken terrorist action on imports from China under the purview of Section 301. A lot of retaliation had been put in place by the Chinese as a result. The Trump administration had taken action under a number of other statutory authorities to impose tariffs as well, all of which had also invited retaliation. So while there was a lot of bipartisan consternation about tariffs, there was a lot of bipartisan support for these Section 301 investigations into these DSTs. Again, I think it has a lot to do with this very strong and again, very bipartisan perception that these DSTs were unfairly targeting and discriminating against these large U.S. technology companies.

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So, you know there, as I said, were a number of these investigations and just at the end of 2020 - and I must add that these investigations were going on while all of the processes that Alan and Josh described for you at the OECD were taking place. While this is all taking place, the administration conducted its investigations and at the end of 2020, there was an expectation with heading into the New Year, the Biden Administration coming in and all of the bipartisan support that I noted earlier, that the Trump Administration would likely take action if not on all of the investigations, then at least on the French DST, which is where it started its Section 301 investigation process. In fact, I'm going to take a moment to speak about the French investigation and how that unfolded, because I think it'll provide a good illustration of some of the decision making that occurred in parallel with the talks at the OECD. So in July 2020, the Trump Administration, after going through its process investigation under Section 301 and determining that the French DST was in fact discriminatory and unfairly targeting U.S. companies decided to impose tariffs. Under Section 301, it also has the authority to consult with the other party and that is what it chose to do with the French government. The two governments, the U.S. government and the French government agreed to pause on the tariffs and to allow the OECD process to unfold in an effort to try to reach a deal there so that there would not have to be forward movement on Paris. Well, that process unfolded a bit, and we reached July 2020 when a conclusion had not been reached yet and the Trump Administration announced that they were going to impose tariffs on the French, but that they would wait another 180 days before imposing them. So I'm going to stop there for just a moment, to see if Alan and Josh want to provide some parallel input on what was happening in Paris at the OECD at the time, and some insight into why that pause might have been taken by USTR. 

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I think it has a lot to do with this very strong and very bipartisan perception that these DSTs were unfairly targeting and discriminating against these large U.S. technology companies.
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The United States and the OECD Inclusive Framework

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Joshua Odintz: Absolutely. So a few things. One, Congress - and this was bipartisan, bicameral - supported the OECD Inclusive Framework process, but it did not support necessarily the outcome because as we'll discuss the later podcasts, the outcome would require potentially legislation and a modified model U.S. tax treaty. So the United States supports a process but does not support the outcome that is reserved for a later date. The United States participated in the Inclusive Framework, sat at the table, the then deputy assistant secretary for International Tax Affairs was actively involved in the negotiations, but there was a letter from Secretary Mnuchin on one of the pillars that provided that Pillar One and specifically Amount A, which goes to the IP returns in the digital economy, that that would be a safe harbor. That was viewed as not constructive by the Inclusive Framework and created some problems in negotiations. Its second, different countries were focused on different pieces of the Inclusive Framework. Some of the countries wanted to adopt Pillar Two and were less interested in Pillar One. Some of the market countries were focused like a laser on Pillar One. So the negotiations led to two reports for which we have received comments. There have been public consultations, but there are two reports that were issued by the secretariat at the OECD. So they do not reflect the views of the countries, they just reflect the view of the OECD. That is currently where we are with respect to documents. The United States recently indicated with the new Biden Administration that it is changing its position with respect to Pillar One. The United States is willing to consider Pillar One not as a safe harbor, but as part of a broader package for the Inclusive Framework that would be mandatory.

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Alan Granwell: I just wanted to make a very brief comment. First, Pillar One is dealing with DSTs as Josh had described, Pillar Two is dealing with global minimum taxes and the interaction with our U.S. minimum tax under the guilty regime. Why is all of this important for U.S. multinationals? The reason is, it could change the way these multinationals are taxed abroad and whether they will get what we call foreign tax credit for any local taxes imposed. We will get to all of this in future podcasts and go through the current mind numbing sort of analysis of these two pillars, but best to do that for another day.

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Why is all of this important for U.S. multinationals? The reason is, it could change the way these multinationals are taxed abroad and whether they will get foreign tax credit for any local taxes imposed.
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Nasim Fussell: Thanks, Alan. So let me pick back up on trade, because the way the story ended in early 2021 with the Trump Administration is a determination not to take action after concluding all of these investigations and determining across the board that there was, in fact, targeted discrimination against U.S. companies. Why? You know, it was highly speculated that perhaps focus should remain at the OECD. What USTR indicated, however, was that it would not take immediate action, but would continue to evaluate all available options and leave it for the Biden Administration to determine what steps to take.

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Where the Biden Administration Is Now

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Nasim Fussell: So where are we now? We have a new Treasury Secretary, Janet Yellen, and we have a new USTR, Katherine Tai. Secretary Yellen has already engaged at the OECD and had bilateral discussions with key counterparts like French Finance Minister Bruno Le Maire. Ambassador Tai said in her Senate confirmation hearing that she will work closely with Treasury to address digital services taxes at the OECD, signaling that our focus really is going to be on getting this resolved multilaterally. However, notably on March 26, Tai's USTR made its first big announcement regarding next steps in its investigation of digital services taxes. USTR announced that it would be preserving its procedural options under Section 301 for taking possible trade actions on the investigations conducted on Austria, India, Italy, Spain, Turkey and the United Kingdom. As we noted earlier, the previous USTR found that the DSTs adopted by these trading partners do discriminate against U.S. digital companies. In its announcement, USTR also, however, noted once again that it's committed to finding a solution on the multilateral level, signaling that there will continue to be a focus on finding a solution at the OECD with our trading partners. USTR also announced that it would be terminating the investigations that the previous USTR did regarding the DSTs proposed by Brazil, the Czech Republic, the European Union and Indonesia. It indicated that none of these had adopted or implemented the DSTs that were under consideration when the investigations were conducted last year. So if any of these countries do proceed with adopting or implementing a DST, USTR may very well initiate new investigations. I think very notably, this announcement on March 26 was silent on the French DSTs, which we have discussed today and the taxes in place. One can speculate whether that is because any action taken now would be outside of the statutory period permitted under Section 301 or just a really a firm commitment perhaps between the United States and France in trying to resolve this multilaterally, but we shall see. This is something that we will be able to dove into and analyze a bit more deeply on a future podcast.

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","link":{"label":"Podcast: The Digital Economy and Tax","url":"/en/insights/media-entities/2021/04/podcast-the-digital-economy-and-tax","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/04/podcast-the-digital-economy-and-tax","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_audio_still.jpg","alt":"sound waves"},"description":"

Director of Ancillary Services James \"Chip\" Cottrell led a Carnegie Council podcast discussion on issues surrounding artificial intelligence (AI) and equity, particularly in Africa. Other speakers consisted of the chief information officer and chief digital officer for a firm based on Johannesburg, South Africa; the executive director of the Kofi Annan Foundation; and a technology, public policy and global governance analyst. Topics included digital literacy and Internet access, how algorithms affect social media use and how they are used in the political sphere, and how to introduce AI in a more equitable manner throughout the continent.

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Duration: 59:18

","link":{"label":"Africa, Artificial Intelligence, & Ethics","url":"/en/insights/media-entities/2021/04/africa-artificial-intelligence-and-ethics","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/04/africa-artificial-intelligence-and-ethics","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_audio_still.jpg","alt":"sound waves"},"description":"Technology attorney Samir Patel joined The Next Level Podcast, hosted by Aron Solomon, to discuss non-fungible tokens (NFTs). NFTs have taken the world by storm in recent weeks, but many have yet to familiarize themselves with this new and innovative technology. In this podcast, Mr. Patel breaks down how NFTs operate and their application to music, art, fashion, sports and beyond.","link":{"label":"The Next Level Podcast - Samir Patel","url":"/en/insights/media-entities/2021/03/the-next-level-podcast-samir-patel","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/03/the-next-level-podcast-samir-patel","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2021/03/media_wechselblattvirtualcoffee_still.jpg","alt":"Preparing for a Future M&A Transaction from a Legal Perspective"},"description":"

Business attorney Eric Wechselblatt joined the Software Equity Group for a virtual coffee to discuss what software executives can do today to prepare for future M&A transactions from a legal perspective. The discussion focused on four major categories: employees, customers and contracts, technology and taxes.

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Duration 24:38

","link":{"label":"Preparing for a Future M&A Transaction from a Legal Perspective","url":"/en/insights/media-entities/2021/03/preparing-for-a-future-ma-transaction-from-a-legal-perspective","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/03/preparing-for-a-future-ma-transaction-from-a-legal-perspective","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2021/03/media_conversation_with_nm_chief_deputy_still.jpg","alt":"Conversations with State Attorneys General - Episode 2: New Mexico Chief Deputy Attorney General Tania Maestas and Vermont Attorney General TJ Donovan"},"description":"

In the second episode of our Public Policy & Regulation Group's \"Conversations with State Attorneys General\" podcast series, attorney Stephen Cobb talks with Chief Deputy Attorney General of New Mexico, Tania Maestas, and Attorney General of Vermont, TJ Donovan, about their positions on data privacy and how it impacts their respective states. Generals Maestas and Donovan discuss the bipartisan issue of data security and how the United States can set firm protections without creating a patchwork of laws from state-to-state.

","link":{"label":"Podcast: A Conversation with Chief Deputy Attorney General Tania Maestas and Attorney General TJ Donovan","url":"/en/insights/media-entities/2021/03/podcast-a-conversation-with-new-mexico-state-ag-and-vermont-state-ag","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/03/podcast-a-conversation-with-new-mexico-state-ag-and-vermont-state-ag","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2021/03/media_israeli_smart_cities_tech_webinar_still.jpg","alt":"Faces on a screen with play button overlaid"},"description":"

The Israel-America Chamber of Commerce, the Consulate General of Israel in Miami, BDO Israel, the Federation of Local Authorities in Israel, SelectUSA and Holland & Knight co-hosted the final online presentation in a series on new business regulatory trends in the Biden Administration. This program looked at what Israel smart cities tech companies can expect from the new administration.

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The moderator and panelists, including Israel Practice Co-Chairs Meital Stavinsky and Ronald Klein, discussed potential regulatory hurdles Israeli companies might face as well as opportunities for collaboration with U.S. strategic partners.

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Duration: 57:17

","link":{"label":"New Business Regulatory Trends in the Biden Administration: What Israeli Smart Cities Tech Companies with U.S. Operations Need to Know","url":"/en/insights/media-entities/2021/03/what-israeli-smart-cities-tech-companies-with-us-operations","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/03/what-israeli-smart-cities-tech-companies-with-us-operations","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2021/01/media_israelifintechcompanies_still.jpg","alt":"What Israeli FinTech Companies Need to Know still"},"description":"

The Israel-America Chamber of Commerce, Holland & Knight and Citi Israel co-hosted a panel discussion on what business regulatory trends Israeli FinTech companies can expect from the Biden Administration. Oded Rose, CEO of the Israel-America Chamber of Commerce, gave the introduction, and U.S. Congressman Josh Gottheimer (D-N.J.), a member of the U.S. House of Representatives Task Force on Financial Technology, delivered the keynote remarks. Holland & Knight Israel Practice Co-Chair Meital Stavinsky moderated the discussion with panelists Neil Corney, CEO of Citi Israel, and Ronald Klein, Holland & Knight Israel Practice Co-Chair, on how Israeli Fintech companies can boost innovation in the U.S. financial industry and overcome regulatory hurdles.

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This program was the first of three online panel presentations on new business regulatory trends in the Biden Administration.

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Duration: 49:46

","link":{"label":"New Business Regulatory Trends in the Biden Administration: What Israeli FinTech Companies with U.S. Operations Need to Know","url":"/en/insights/media-entities/2021/01/what-israeli-fintech-companies-with-us-operations-need-to-know","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2021/01/what-israeli-fintech-companies-with-us-operations-need-to-know","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_audio_still.jpg","alt":"sound waves"},"description":"

Healthcare and Digital Privacy Partner Shannon Hartsfield joined the DarshanTalks podcast for a discussion on the Health Insurance Portability and Accountability Act (HIPAA) and its application as digital health become more common. Their conversation covered areas such as misconceptions surrounding HIPAA's coverage, the relationship between HIPAA and similar state laws, and how healthcare providers can use digital platforms while still complying with HIPAA and other privacy requirements.

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Duration: 21:35

","link":{"label":"HIPAA and Digital Health Mistakes: An Interview With Shannon Hartsfield","url":"/en/insights/media-entities/2020/10/hipaa-and-digital-health-mistakes-an-interview-with-shannon-hartsfield","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/10/hipaa-and-digital-health-mistakes-an-interview-with-shannon-hartsfield","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/09/media_crusius_multimedia_still.jpg","alt":"Microsoft Wins Re-Evaluation of the Jedi Contract"},"description":"

Government Contracts Partner Eric Crusius was interviewed on Government Matters about the Defense Department’s decision to award the Joint Enterprise Defense Infrastructure contract to Microsoft.

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Duration: 6:37

","link":{"label":"Microsoft Wins Re-Evaluation of the Jedi Contract","url":"/en/insights/media-entities/2020/09/microsoft-wins-re-evaluation-of-the-jedi-contract","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/09/microsoft-wins-re-evaluation-of-the-jedi-contract","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_audio_still.jpg","alt":"sound waves"},"description":"

Government Contracts Partner Eric Crusius shared insight with the Federal News Network about some of the pressure on contractors as they are being forced to cut ties with Chinese telecom companies by the U.S. government. August 13 brings the statutory deadline for federal contractors to certify they comply with the law banning telecommunications equipment from certain Chinese companies from their network. Lots of companies were hoping Congress would delay the deadline because even the government has only a vague idea of the cost and how to interpret this rule.

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Duration 11:09

","link":{"label":"Deadline To Cut Federal Ties With Chinese Telecom Companies Fast Approaching","url":"/en/insights/media-entities/2020/08/deadline-to-cut-federal-ties-with-chinese-telecom-companies","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/08/deadline-to-cut-federal-ties-with-chinese-telecom-companies","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/08/media_crusius_government_matters_interview_still.jpg","alt":"Crusius Government Matters Still"},"description":"Government Contracts Partner Eric Crusius was interviewed on Government Matters about the Department of Defense's new ban on telecommunications equipment and services from China. He discussed how the ban will affect contractors and how they can ensure compliance.
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\nDuration: 6:59","link":{"label":"New Rule Bans Telecommunications Equipment and Services from China","url":"/en/insights/media-entities/2020/08/new-rule-bans-telecommunications-equipment-and-services-from-china","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/08/new-rule-bans-telecommunications-equipment-and-services-from-china","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/06/mediadeweystill.jpg","alt":"Cryptocurrency and Blockchain: Digital Currencies and Smart Contracts"},"description":"

Blockchain Technology Partner Josias Dewey participated in a session titled \"Cryptocurrency and Blockchain: Digital Currencies and Smart Contracts\" as a part of the Florida Bar's Consumer Protection Law Committee Presidential Showcase. His presentation focused consumer protection issues related to digital currencies and blockchain technology. 

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Starts at 2:09:00, Duration 1 hour

","link":{"label":"Cryptocurrency and Blockchain: Digital Currencies and Smart Contracts","url":"/en/insights/media-entities/2020/06/cryptocurrency-and-blockchain-digital-currencies-and-smart-contracts","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/06/cryptocurrency-and-blockchain-digital-currencies-and-smart-contracts","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/06/mediamelodiapalermostill.jpg","alt":"Data Privacy & Security Trends, Data Hostage Negotiations, & Cybercrime"},"description":"

Cybersecurity Partner Mark Melodia and Litigation Attorney Anthony Palermo participated in a session titled \"Data Privacy & Security Trends, Data Hostage Negotiations & Cybercrime\" as a part of the Florida Bar's Consumer Protection Law Committee Presidential Showcase. Their presentation focused on relevant consumer protection issues facing both consumer lawyers and general practitioners.

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Starts at 1:09:00, Duration 1 hour

","link":{"label":"Data Privacy & Security Trends, Data Hostage Negotiations, & Cybercrime","url":"/en/insights/media-entities/2020/06/data-privacy-security-trends-data-hostage-negotiations-cybercrime","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/06/data-privacy-security-trends-data-hostage-negotiations-cybercrime","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/07/mediacrusiuspostmitrestill.jpg","alt":""},"description":"

Government Contracts Partner Eric Crusius participated in a panel discussing developments in government cybersecurity, strategic initiatives to defend the U.S. against cyber-attacks, the U.S. Cyberspace Solarium Commission's recent Solarium Report and insights from the MITRE-authored \"Deliver Uncompromised\" report.

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Duration 1:31:25

","link":{"label":"What is the Future of Government Cybersecurity, Risk and the Supply Chain: Post-MITRE “Deliver Uncompromised?\"","url":"/en/insights/media-entities/2020/07/what-is-the-future-of-government-cybersecurity-risk-supply-chain","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/07/what-is-the-future-of-government-cybersecurity-risk-supply-chain","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/05/media_rice_webinar_still.jpg","alt":"Rice Webinar Still"},"description":"

Transportation Partner Jameson Rice hosted a webinar about blockchain in transportation and logistics. He explored where blockchain is today in the transportation and logistics field, with an emphasis on IBM and Maersk's platform, TradeLens, and discussed how blockchain could potentially better handle chain supply disruptions through faster sourcing and greater levels of trust. The webinar was facilitated by Momentum.

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View the presentation materials.

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Duration: 1 hour, 2 minutes

\n

","link":{"label":"Technology, Transportation and Infrastructure: Blockchain in Transportation and Logistics","url":"/en/insights/media-entities/2020/05/technology-transportation-and-infrastructure-blockchain","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/05/technology-transportation-and-infrastructure-blockchain","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2020/05/mediaericcrusiusgovmatters5still.jpg","alt":"Eric Crusius Government Matters Interview"},"description":"

The Cybersecurity Maturity Model Certification (CMMC) Accrediting Body is looking for a cloud tool so the Department of Defense can monitor cyber standards of its contractors. Government Contracts Partner Eric Crusius spoke with Government Matters about how defense contractors can prepare for new CMMC standards when they become enacted and ensure their subcontractors are prepared as well.

\n

Duration: 6:48

\n
","link":{"label":"Preparing for CMMC standards","url":"/en/insights/media-entities/2020/05/preparing-for-cmmc-standards","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/05/preparing-for-cmmc-standards","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_ericcrusiusgovmatters_still.jpg","alt":"Eric Crusius Government Matters Still"},"description":"

Government Contracts Attorney Eric Crusius spoke with Government Matters to discuss new details important contracting takeaways from the NDAA and the government’s continuing efforts to build an e-commerce infrastructure.

\n

Duration: 06:22 (Eric Crusius' interview starts at 00:16)

","link":{"label":"NDAA Provisions for Defense Contractors","url":"/en/insights/media-entities/2020/01/ndaa-provisions-for-defense-contractors","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2020/01/ndaa-provisions-for-defense-contractors","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2019/10/what-the-cybersecurity-maturity-model-certification/media_eric_crusius_government_matters_4_still.jpg","alt":"MediaEricCrusiusGovernmentMatters4Still"},"description":"

Government Contracts Attorney Eric Crusius spoke with Government Matters to discuss new details of the Pentagon’s new cybersecurity certification, and how it could impact smaller contractors.

\n

Duration: 05:11 (Eric Crusius' interview starts at 00:25)

","link":{"label":"Updates on Cybersecurity Maturity Model Certification","url":"/en/insights/media-entities/2019/11/updates-on-cybersecurity-maturity-model-certification","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/11/updates-on-cybersecurity-maturity-model-certification","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/media_audio_still.jpg","alt":"sound waves"},"description":"Co-Chair of the firm's Israel Practice Meital Stavinsky spoke at the Sustainability & Digitalization Leaders (SDL) Executive Leadership Summit: Commercializing Change in Agtech. Ms. Stavinsky discussed how cannabis-tech transformed Israel from a start-up nation into an agtech nation and speculates what this means for the future of agtech in Israel. ","link":{"label":"How Cannabis-Tech Transformed Israel from a Start-Up Nation into an AgTech Nation","url":"/en/insights/media-entities/2019/10/how-cannabistech-transformed-israel","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/10/how-cannabistech-transformed-israel","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2019/10/what-the-cybersecurity-maturity-model-certification/media_eric_crusius_government_matters_4_still.jpg","alt":"MediaEricCrusiusGovernmentMatters4Still"},"description":"

Government Contracts Attorney Eric Crusius spoke with Government Matters to discuss the Pentagon's new certification for technology contractors and the questions that still need to be answered before implementation.

\n

Duration: 06:10 (Eric Crusius' interview starts at 00:17)

","link":{"label":"What the Cybersecurity Maturity Model Certification Means for Contractors","url":"/en/insights/media-entities/2019/10/what-the-cybersecurity-maturity-model-certification-means-for","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/10/what-the-cybersecurity-maturity-model-certification-means-for","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2019/08/dod-to-enforce-new-cybersecurity-standards-for-defense-contractors/media_ericcrusiusgovmatters_still.jpg","alt":"still image"},"description":"

Government Contracts Attorney Eric Crusius spoke with Government Matters to discuss new cybersecurity standards for the defense industrial base, and how they will be enforced.

\n

Duration: 05:32 (Eric Crusius' interview starts at 00:16)

","link":{"label":"DoD to Enforce New Cybersecurity Standards for Defense Contractors","url":"/en/insights/media-entities/2019/08/dod-to-enforce-new-cybersecurity-standards-for-defense-contractors","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/08/dod-to-enforce-new-cybersecurity-standards-for-defense-contractors","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2019/03/secure-technology-act-to-change-supply-chain-compliance/videostillimage/mediaericcrusius_govmattersstill.jpg","alt":"SECURE Technology Act To Change Supply Chain Compliance"},"description":"

Government Contracts Attorney Eric Crusius sat down with Government Matters to discuss the SECURE Technology Act that will make changes to supply chain compliance regulations. Mr. Crusius also provided insights on how the SECURE Act will impact government contractors as there will be new strict rules to follow.

Duration: 5:36 minutes

","link":{"label":"SECURE Technology Act To Change Supply Chain Compliance","url":"/en/insights/media-entities/2019/03/secure-technology-act-to-change-supply-chain-compliance","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/03/secure-technology-act-to-change-supply-chain-compliance","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2019/03/ntsb-investigations-and-autonomous-transportation/media_ntsb_investigations_still.jpg","alt":"NTSB Investigations and Autonomous Transportation Still"},"description":"

Attorneys Joel Roberson, Gary Halbert and Jamie Rodriguez discuss the ripple effects that the National Transportation Safety Board (NTSB) has on the development of autonomous vehicles in all modes of transportation during their \"The Role of NTSB Investigations in the Development of Autonomous Transportation\" webinar.

\n

Topics include:

\n
    \n
  • the NTSB's handling of issues related to driver or pilot assistive technologies, such as fully or partially automated aircraft, passenger vehicles, trucks, drones, locomotives and ships
  • \n
  • how NTSB accident investigations provide safety lessons from which current developers and users of automated transportation can learn
  • \n
  • how past investigations provide insight on the focus of future NTSB investigations
  • \n
  • steps that companies developing autonomous transportation can take to best position themselves in the case of an accident and subsequent NTSB investigation
  • \n
\n

Duration: 1 hour

","link":{"label":"NTSB Investigations and Autonomous Transportation","url":"/en/insights/media-entities/2019/03/ntsb-investigations-and-autonomous-transportation","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2019/03/ntsb-investigations-and-autonomous-transportation","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2018/11/financing-options-for-autonomous-transportation/videostillimage/media_financing_autonomous_transportation_still.jpg","alt":"opening slide"},"description":"

Holland & Knight attorneys and policy advisors co-hosted a webinar detailing the private and public financing alternatives available for autonomous transportation projects across all modes of transportation, with special emphasis on self-driving vehicles. This program will include information on private capital sources and the public securities market, as well as federal, state and local funding.

Duration: 01:02:09

","link":{"label":"Financing Options for Autonomous Transportation","url":"/en/insights/media-entities/2018/11/financing-options-for-autonomous-transportation","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2018/11/financing-options-for-autonomous-transportation","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2018/06/blockchain-in-the-transportation-sector-navigating/videostillimage/media_blockchain_in_the_transportation_sector_still.jpg","alt":"Opening slide"},"description":"

The transportation sector is poised to be one of the first beneficiaries of the blockchain revolution. Those who participate will have a seat at the table in shaping the blockchain future. But there are legal challenges and potential pitfalls to consider in adopting blockchain technology – including the legal requirements pertaining to transportation, as well as intellectual property and antitrust considerations – all of which is discussed in this webinar.

\n

Following on the successful Chain Reaction: Blockchain Supply Chain Summit, at which Holland & Knight was the Transport & Tech sponsor, Holland & Knight thought leaders and blockchain pioneers presented \"Blockchain in the Transportation Sector: Navigating the Legal Landscape.\" The recording of our presentation provides you with a legal perspective on the power of Smart Contracts to increase trust between stakeholders and foster a smarter supply chain.

\n

Duration: 1:03:39

\n
    \n
  • For David Kully’s discussion of Antitrust Issues in Blockchain Implementation, go to the 20:28 timestamp in the presentation.
  • \n
  • For Joshua Krumholz’s discussion of Blockchain and the IP Landscape, go to the 35:33 timestamp in the presentation.
  • \n
  • For Jameson Rice’s discussion specific to Benefits and Legal Considerations for Blockchain Transportation Uses, go to the 53:52 timestamp in the presentation
  • \n
","link":{"label":"Blockchain in the Transportation Sector: Navigating the Legal Landscape","url":"/en/insights/media-entities/2018/06/blockchain-in-the-transportation-sector-navigating","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2018/06/blockchain-in-the-transportation-sector-navigating","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2017/12/autonomous-transportation-and-how-its-changing-you/videostillimage/mediaautonomoustransportationstill.jpg","alt":"Autonomous Transportation and How It's Changing Your Company’s Liabilities & Insurance Coverage"},"description":"

Partners Julia Haines, Joel Roberson and Jeffrey Seul presented a webinar in December 2017 discussing the effect of autonomous transportation on liability and insurance coverage for companies. Their presentation covers the important aspects of corporate liability from autonomy, how the use of drones and autonomous vehicles is shifting the liability framework in the United States, and what happens when companies start to use autonomous delivery vehicles or autonomous drone inspection vehicles.

Duration: 57:29

","link":{"label":"Autonomous Transportation and How It's Changing Your Company’s Liabilities & Insurance Coverage","url":"/en/insights/media-entities/2017/12/autonomous-transportation-and-how-its-changing-you","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2017/12/autonomous-transportation-and-how-its-changing-you","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2017/06/jameson-rice-discusses-drones-on-wjcts-first-coast/videostillimage/mediaaudiostill.jpg","alt":"Jameson Rice Discusses Drones on WJCT's First Coast Connect"},"description":"

As drones increase in popularity, regulation has become an increasingly popular topic as the Federal Aviation Administration established rules for drone use. Drone Practice attorney Jameson Rice discusses the potential benefits for both recreational and commercial use. He also discusses the concerns regarding safety and privacy.

Duration: 52.55

","link":{"label":"Jameson Rice Discusses Drones on WJCT's First Coast Connect","url":"/en/insights/media-entities/2017/06/jameson-rice-discusses-drones-on-wjcts-first-coast","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2017/06/jameson-rice-discusses-drones-on-wjcts-first-coast","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2017/05/why-community-bankers-should-care-about-blockchain/videostillimage/mediaaudiostill.jpg","alt":"Why Community Bankers Should Care About Blockchain Tech"},"description":"Many community bankers are taking a wait-and-see approach to blockchain technology. Holland & Knight Partner Joe Dewey explains in this podcast why smaller banks need to prepare now as the technology continues to change and develop.","link":{"label":"Why Community Bankers Should Care About Blockchain Tech","url":"/en/insights/media-entities/2017/05/why-community-bankers-should-care-about-blockchain","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2017/05/why-community-bankers-should-care-about-blockchain","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2015/07/policy-minute-drone-testing-program-takes-flight-j/videostillimage/mediaroberson_droneprogramtakesflightstill.jpg","alt":"Policy Minute: Drone Testing Program Takes Flight, Journalists at Controls"},"description":"

Drone Practice Team member Joel Roberson discusses the new hands-on drone testing program for members of the media and the potential implications of proceeding with the use of small unmanned aircraft systems (UAS) for news gathering purposes.

These flight tests are the first in a series of controlled testing of real-life scenarios to simulate news events that the media can safely report on using small UAS technology. The news media coalition's research and testing occurs in partnership with Virginia Tech, one of the Federal Aviation Administration's designated test sites for drone research. Following these initial test, a report will be presented to the FAA establishing appropriate safety procedures to support Section 333 applications and inform the final UAS rulemaking to ensure reporters and photographers can operate UAS for news gathering.

News media coalition members: American Broadcasting Companies, Inc.; Advance Publications, Inc.; A. H. Belo Corporation; The Associated Press; Capitol Broadcasting Co.; The E.W. Scripps Company; Fusion; Gannett Co., Inc.; Getty Images (US), Inc.; NBCUniversal; The New York Times Company; Reuters; Sinclair Broadcast Group, Inc.; Univision; and The Washington Post. The coalition consulted closely with the National Press Photographers Association in developing realistic testing protocols for these research flights.

Duration: 2:30

","link":{"label":"Policy Minute: Drone Testing Program Takes Flight, Journalists at Controls","url":"/en/insights/media-entities/2015/07/policy-minute-drone-testing-program-takes-flight-j","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2015/07/policy-minute-drone-testing-program-takes-flight-j","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers/videostillimage/mediadelacycybersecuritystill.jpg","alt":"Policy Minute: Understanding the White House Cybersecurity Executive Order"},"description":"Holland & Knight Public Policy & Regulation Partner Chris DeLacy succinctly explains the Cybersecurity Executive Order, how it will impact your organization's operations, and two immediate opportunities to participate in the implementation process.","link":{"label":"Policy Minute: Understanding the White House Cybersecurity Executive Order","url":"/en/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers","target":"","rel":""}},{"image":{"url":"/-/media/images/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers/videostillimage/mediadelacycybersecuritygovconstill.jpg","alt":"Policy Minute: Understanding the White House Cybersecurity Executive Order's Impact on Government Contractors"},"description":"

Holland & Knight Public Policy & Regulation Partner Chris DeLacy succinctly explains the Cybersecurity Executive Order, how it will impact federal government contractors, and two immediate opportunities to participate in the implementation process.

Duration: 2 minutes

","link":{"label":"Policy Minute: Understanding the White House Cybersecurity Executive Order's Impact on Government Contractors","url":"/en/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers","AbsoluteUrl":"//www.efaxnow.com/en/insights/media-entities/2013/03/policy-minute-understanding-the-white-house-cybers","target":"","rel":""}}]">
背景为蓝天的白宫
播客:关于数字经济和DSTs的更新
拜登政府的头100天-第2集:数字经济和税收
播客:数字经济与税收
声波
非洲、人工智能与伦理
声波
下一级播客-萨米尔·帕特尔
从法律角度准备未来的并购交易
从法律角度准备未来的并购交易
与州检察长的对话-第二集:新墨西哥州首席副检察长塔妮娅·梅斯塔斯和佛蒙特州总检察长TJ·多诺万
播客:与首席副检察长塔尼娅·梅斯塔斯和总检察长TJ·多诺万的对话
屏幕上覆盖播放按钮的面
拜登政府的新商业监管趋势:在美国运营的以色列智能城市科技公司需要知道什么
以色列金融科技公司还需要知道什么
拜登政府的新商业监管趋势:在美国运营的以色列金融科技公司需要知道什么
声波
HIPAA与数字健康错误:对Shannon Hartsfield的访谈
微软赢得绝地合约重新评估
微软赢得绝地合约重新评估
声波
切断与中国电信公司联邦关系的最后期限即将到来
克鲁修斯政府仍然很重要
新规定禁止来自中国的电信设备和服务
加密货币和区块链:数字货币和智能合约
加密货币和区块链:数字货币和智能合约
数据隐私和安全趋势、数据人质谈判和网络犯罪
数据隐私和安全趋势、数据人质谈判和网络犯罪
政府网络安全、风险和供应链的未来是什么:后米特“不折不扣地交付?”
大米在线研讨会
技术、运输和基础设施:运输和物流中的区块链
埃里克·克鲁修斯政府事务访谈
准备CMMC标准
埃里克·克鲁修斯政府仍然很重要
国防承包商NDAA规定
媒体与政府事务4
网络安全成熟度模型认证更新
声波
大麻技术如何将以色列从一个初创国家转变为一个农业技术国家
媒体与政府事务4
网络安全成熟度模型认证对承包商意味着什么
静止图像
国防部将对国防承包商实施新的网络安全标准
安全技术法案改变供应链合规性
安全技术法案改变供应链合规性
NTSB调查和自主运输
NTSB调查和自主运输
打开幻灯片
自主运输的融资选择
打开幻灯片
交通运输领域的区块链:法律领域的导航
自动运输及其如何改变公司的责任和保险范围
自动运输及其如何改变公司的责任和保险范围
詹姆森·赖斯在WJCT的第一个海岸连接上讨论无人机
詹姆森·赖斯在WJCT的第一个海岸连接上讨论无人机
为什么社区银行家应该关心区块链技术
为什么社区银行家应该关心区块链技术
政策会议记录:无人机测试项目起飞,记者在控制中心
政策会议记录:无人机测试项目起飞,记者在控制中心
政策纪要:了解白宫网络安全行政命令
政策纪要:了解白宫网络安全行政命令
政策纪要:了解白宫网络安全行政命令对政府承包商的影响
政策纪要:了解白宫网络安全行政命令对政府承包商的影响

出版物

Business Law Today, American Bar Association"],"link":{"label":"Non-Fungible Tokens (NFTs) as Art Loan Collateral","url":"/en/insights/publications/2021/04/non-fungible-tokens-nfts-as-art-loan-collateral","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/non-fungible-tokens-nfts-as-art-loan-collateral","target":"","rel":""},"icon":{"url":null,"alt":null},"image":{"url":null,"alt":null},"date":"April 9, 2021","readingtime":"","source":null},{"metaData":["Holland & Knight Cybersecurity and Privacy Blog"],"link":{"label":"Looking Ahead to Comprehensive State Privacy Bills in 2021 and Beyond","url":"/en/insights/publications/2021/04/looking-ahead-to-comprehensive-state-privacy-bills-in-2021-and-beyond","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/looking-ahead-to-comprehensive-state-privacy-bills-in-2021-and-beyond","target":"","rel":""},"icon":{"url":null,"alt":null},"image":{"url":null,"alt":null},"date":"April 7, 2021","readingtime":"4 Minutes","source":null},{"metaData":["Holland & Knight Section 101 Blog"],"link":{"label":"Federal Circuit Invalidates Patent Directed to Customer Loyalty and Rewards System","url":"/en/insights/publications/2021/04/federal-circuit-invalidates-patent-directed-to-customer-loyalty-system","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/federal-circuit-invalidates-patent-directed-to-customer-loyalty-system","target":"","rel":""},"icon":{"url":null,"alt":null},"image":{"url":null,"alt":null},"date":"April 2, 2021","readingtime":"6 Minutes","source":null},{"metaData":["Holland & Knight Alert"],"link":{"label":"American Jobs Plan of 2021: Summary","url":"/en/insights/publications/2021/04/american-jobs-plan-act-of-2021-summary","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/american-jobs-plan-act-of-2021-summary","target":"","rel":""},"icon":{"url":"/-/media/images/icons/capital.png","alt":"Capital Building"},"image":{"url":null,"alt":null},"date":"April 1, 2021","readingtime":"3 Minutes","source":null},{"metaData":["Intellectual Property & Technology Law Journal"],"link":{"label":"Improved User Experience Does Not Improve Computer Functionality Under Alice, Court Rules","url":"/en/insights/publications/2021/04/improved-user-experience-does-not-improve-computer-functionality","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/improved-user-experience-does-not-improve-computer-functionality","target":"","rel":""},"icon":{"url":null,"alt":null},"image":{"url":null,"alt":null},"date":"April 2021","readingtime":"","source":null},{"metaData":["Holland & Knight Alert"],"link":{"label":"Supreme Court's Facebook Decision Impacts TCPA Litigation","url":"/en/insights/publications/2021/04/supreme-courts-facebook-decision-impacts-tcpa-litigation","AbsoluteUrl":"//www.efaxnow.com/en/insights/publications/2021/04/supreme-courts-facebook-decision-impacts-tcpa-litigation","target":"","rel":""},"icon":{"url":null,"alt":null},"image":{"url":null,"alt":null},"date":"April 1, 2021","readingtime":"2 Minutes","source":null}]">

即将举行的活动

新闻和标题

Inside Cybersecurity","In the Headlines"],"link":{"label":"CMMC Stakeholders: Revised Timeline for RFPs, CEO Hire Show Commitment to Upholding High Standard","url":"/en/news/intheheadlines/2021/04/cmmc-stakeholders-revised-timeline-for-rfps","AbsoluteUrl":"//www.efaxnow.com/en/news/intheheadlines/2021/04/cmmc-stakeholders-revised-timeline-for-rfps","target":"","rel":""},"icon":{"url":null,"alt":null},"image":null,"date":"April 1, 2021","readingtime":null,"source":null},{"metaData":["","","Press Release"],"link":{"label":"Holland & Knight Advises Silvergate Capital on $300 Million \"At-The-Market\" Offering","url":"/en/news/pressreleases/2021/03/holland-and-knight-advises-silvergate-capital-on-300-million","AbsoluteUrl":"//www.efaxnow.com/en/news/pressreleases/2021/03/holland-and-knight-advises-silvergate-capital-on-300-million","target":"","rel":""},"icon":{"url":null,"alt":null},"image":null,"date":"March 17, 2021","readingtime":null,"source":null},{"metaData":["","American Songwriter","In the Headlines"],"link":{"label":"What are NFTs and Why Do They Matter?","url":"/en/news/intheheadlines/2021/03/what-are-nfts-and-why-do-they-matter","AbsoluteUrl":"//www.efaxnow.com/en/news/intheheadlines/2021/03/what-are-nfts-and-why-do-they-matter","target":"","rel":""},"icon":{"url":null,"alt":null},"image":null,"date":"March 5, 2021","readingtime":null,"source":null}]">