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On 11 December 2020, the French Supreme Administrative Court ruled that Valueclick International, an Irish company in the digital sector, had a permanent establishment in France, for purposes of both corporate income tax (CIT) and value-added tax (VAT), through another Valueclick subsidiary, Valueclick France. In this episode of TMT Talk, Kate Alexander, Ariane Calloud, and Erik Christenson review this landmark decision from the perspectives of French and US tax law. Listen to our panel of experts explore both the…

TMT Talk continues to be your guide for business-critical trends in the Technology, Media, and Communication sector. In this episode, we delve into the impact of COVID-19 on the key tax considerations of businesses worldwide. Kate Alexander is joined by Richard Fletcher and Tamara Levin for a deeply engaging discussion on how tax provides opportunities and creates potential major pitfalls in the advent of the pandemic. https://open.spotify.com/episode/7mhYIf3gaP5crce55EAXvf

Riot Games, Inc. (“Riot”) is the developer and publisher of League of Legends (“LoL”), a popular multiplayer online battle arena game.[1] In LoL, two teams of five players each battle to destroy each other’s Nexus, or base. Players control characters that have various different attacks and abilities. Each team also has minions that stream towards the other team’s base, and each team attempts to protect their base by attacking other characters and pushing their own…

Click here to download. Data is an asset. Many of today’s successful companies are based on data-driven business models. Big tech businesses are naturally leading the way, but across all sectors businesses are under pressure to leverage or monetize data. Monetizing data can be done in various ways, such as personalizing products or services, making manufacturing or logistic processes more efficient, automating tasks and operations, engaging in targeted advertising and improving internal systems, just to…

Part of the b:INFORM 2015/2016 Cloud Survey Trend Series1. Taxable Presence. During 2015, the OECD made significant progress in its initiative known as BEPS (Base Erosion and Profit Shifting), and issued Final Reports in October. In the BEPS Report on Action 1: Addressing the Tax Challenges of the Digital Economy, the OECD essentially declined to create any new rules for that segment of the economy. In light of this, we don’t expect that international tax…