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Software Tax Code

Morgan Lewis

Taxation of Royalties Under New Tax Code of Kazakhstan

Morgan Lewis on

This LawFlash summarizes the taxation of royalties in accordance with the new Tax Code of Kazakhstan that will come into effect in January 2026. The definition of “royalty” has been slightly modified in the new Tax Code....more

Womble Bond Dickinson

2023 Arizona Tax in Review

Womble Bond Dickinson on

On September 12, the Arizona Supreme Court declined to take review in ADP, LLC v. Ariz. Dep’t of Revenue, No. CV-23-0036-PR., which lets stand the Arizona Court of Appeals decision upholding the taxation of SaaS. 254 Ariz....more

Freeman Law

Information Technology Services and the Texas Sales and Use Tax

Freeman Law on

Information Technology Services and the Texas Sales and Use Tax - Under certain circumstances, information technology and associated services may be subject to Texas sales and use tax. The specifics depend on how the Texas...more

Freeman Law

Software—What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

Freeman Law on

Software can be taxed differently under the Texas sales and use tax, depending on the rights granted to the purchaser and method of delivery. Or, at least, so says the Texas Comptroller of Public Accounts (or “Comptroller”...more

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