Now more than ever, technology is influencing the way we do business, communicate, move through and around the world, access and manage our homes, receive and administer healthcare, make purchases, secure information, and protect our most valuable property. Morrison Foerster keeps pace with this rapidly evolving landscape across our internationally recognized corporate, finance, intellectual property, and litigation practices. MoFo Tech brings together our insights relating to fields such as blockchain and distributed ledger, cloud and as-a-service technologies, driverless cars, drones, fintech, computer hardware and software, the Internet of Things, semiconductors, and telecommunications. The MoFo Tech blog offers real-time, in-depth analyses of the trends and complex issues shaping the global technology industry.<h2>ABOUT MORRISON FOERSTER</h2>Morrison Foerster is a leading global law firm that transforms complexity into advantage for its clients. Our clients include some of the largest financial institutions, banks, consulting and accounting firms, and Fortune 100, technology, and life sciences companies. Highlighting the firm’s commitment to client service, leadership in market-changing deals and impact litigation, and values-based culture, Morrison Foerster has been repeatedly recognized as one of the top 10 firms on The American Lawyer’s A-List. Year after year, the firm receives significant recognition from Chambers and The Legal 500 across their various guides, including Global, USA, Asia‑Pacific, Europe, UK, Latin America, and FinTech Legal. Our lawyers passionately care about delivering legal excellence while living our values. Morrison Foerster has a long-standing commitment to creating a culture that respects and celebrates differences, while providing an inclusive environment. The firm has achieved Mansfield Certification Plus since 2018 as a result of successfully reaching at least 30 percent women, communities of color, and LGBTQ+ lawyer representation in a notable number of current leadership roles and committees. The firm also has a long history of commitment to the community and society through providing pro bono legal services, including litigating for civil rights and civil liberties, improving public education and fostering the wellbeing of children, advocating for veterans, promoting international human rights, enforcing the right to asylum, and safeguarding the environment.

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Scott Llewellyn’s practice focuses on complex litigation in federal and state courts around the country, with an emphasis on patent and trade secret disputes. Over the past decade, he has worked on some of the most significant, high–profile IP cases involving technology for televisions, smartphones, and self–driving cars, relying on 40 years of experience with computer hardware and software. Scott also has significant experience with business divorce cases before courts and arbitrators, involving a mix of trade secret, patent, tort, and contract claims relating to technology development and implementation.Scott also has successfully tried general commercial arbitration and agency matters, briefed and argued various appeals in federal appellate court, and tried more than 20 cases for the Denver City Attorney’s office, most of them jury trials.Scott also has an active pro bono practice, having worked on a variety of criminal and immigration appeals, and having represented Colorado criminal defense and mental health organizations in high–profile suits against the state of Colorado for violations of the constitutional rights of defendants.At MoFo, Scott serves on the board of the Morrison & Foerster Foundation. In the broader legal community, he serves on the boards of the Colorado Lawyers Committee and Drop in the Bucket (a charity that builds wells and sanitation systems in sub–Saharan Africa).After law school, Scott clerked for the Honorable Clarence A. Brimmer, District of Wyoming, and the Honorable Diarmuid F. O’Scannlain, Ninth Circuit. He was also previously an adjunct professor at the Georgetown University Law Center.

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Partner

Scott Llewellyn’s practice involves complex litigation before state and federal courts around the country, with an emphasis on patent and trade secret disputes for high-tech companies, to which he brings more than 35 years of experience with computer hardware and software, in particular relating to the processing and transmission of audio, video, voice, and other types of data. Mr. Llewellyn has also tried commercial arbitration and agency matters; briefed and argued various appeals in federal appellate court; and tried more than 20 cases for the Denver city attorney’s office, most of them jury trials.

Scott F. Llewellyn

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MoFo Tech brings together legal insights and in-depth analyses on trends and complex issues shaping the global technology industry, covering fields such as blockchain and distributed ledger, cloud and SaaS technologies, driverless cars, drones, FinTech, computer hardware and software, the IoT, semiconductors, and telecommunications.

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MoFo Tech brings together legal insights and in-depth analyses on trends and complex issues shaping the global technology industry, covering fields such as blockchain and distributed ledger, cloud and SaaS technologies, driverless cars, drones, FinTech, computer hardware and software, the IoT, semiconductors, and telecommunications.

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At the Intersection of Technology, Law, and Business

At the Intersection of Technology, Law, and Business

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Current State of the AI VC Financing Market

MoFo Tech Law Summit – Tech and Antitrust: Policy Shifts in the Second Trump Administration

MoFo Tech Law Summit – Responsible Tech: Policy Becomes Practice

AI Dynamics: Regulatory Landscape and Industry Insights

Introducing the MoFo Tech Law Summit – Innovation Under Regulation

With effect from 1 April 2020, the UK will start to levy a digital services tax at a rate of 2% on digital services revenues that are attributable to UK users.The UK digital services tax (“UK DST”) is intended to apply to large businesses that earn significant revenue from in-scope digital services activities — which include social media, online marketplaces, and associated advertising.BackgroundThe UK DST originates from the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) project — specifically, Action 1 (Tax Challenges Arising from Digitalization).  The OECD is working to implement a long-term solution to the perceived failure of the international tax rules on profit allocation, and, if an agreement is reached, the UK DST will be repealed and replaced with the international measures.  At present, the UK government plans to review the UK DST again in 2025.The UK DST is an interim measure that will impose tax at a rate of 2% on the revenues received in connection with specified digital services activities, which will predominately impact large multinational enterprises.  The UK DST is an extraterritorial tax, meaning that the enterprise subject to the UK DST does not need to be incorporated or have a permanent establishment in the UK for the tax to apply. The development of the UK DST has been subject to much consultation, review, and draft legislation.  The latest legislation for the UK DST (published in the Finance Bill 2020, along with guidance from the UK tax authority, HMRC) brought some clarification regarding the scope of the UK DST ahead of its 1 April 2020 effective date.Who does the UK DST apply to?The UK DST is aimed at large businesses that (on a group-wide basis) generate:<ul><li>more than £500 million in annual worldwide revenues from in-scope digital services activities; and</li><li>more than £25 million in annual revenues from in-scope digital services activities linked to UK users.</li></ul>Where a business’s revenues from in-scope digital services activities exceed these thresholds, the UK DST will apply to that business.  The in-scope digital services activities are:<ul><li>social media services; </li><li>internet search engines; or</li><li>online marketplaces.</li></ul>The in-scope digital services activities also include associated online advertising services, which derive significant benefit from association with the social media service, search engine, or online marketplace.  A UK user includes individuals and legal persons that it is reasonable to assume are in the UK or are established in the UK.Next Steps and ComplianceBusinesses that are potentially affected by UK DST should undertake a review of their activities to determine whether operations fall within the specified digital services activities of the UK DST.  Determining which services should be tested for compliance with the UK DST is a matter of judgment and depends on the particular facts and circumstances of the business and any wider group.  The UK DST should also be considered in the context of transfer pricing rules, where transactions are made between associated members of a group.  Parties should consider whether the entity that paid and/or is liable to UK DST would have borne the cost of the expense or if the expense would be factored into the transfer price.The UK DST is payable and reportable on an annual basis.  The due date of the tax is the day after nine months following the end of the accounting period.  The total UK DST liability is calculated on a group‑wide basis but charged to the individual members of the group that realise the revenue that contributes to the total.  A member of the group can be nominated to comply with the UK DST, otherwise the ultimate parent of the group will be responsible.There are no specific rules for determining the deductibility of UK DST against any other tax liability.  Following general UK corporation tax principles, where a UK DST liability expense is incurred wholly and exclusively for the purpose of the business’s trade, it is likely to be deductible.For groups that have a low operating margin from providing in-scope activities to UK users, an election to calculate the UK DST under an alternative calculation can be made.  Relief can also be claimed for in‑scope cross-border transactions that lead to revenue being taxed both under the UK DST and under an equivalent regime in another jurisdiction.  The relief reduces the UK DST revenues by 50%.

Autodesk

HM Revenue and Customs

Home Office, Department for Communities and Local Government, Department of Health

Intel

ITworx

lastminute.com

NYSE-listed health tech company

One of UK's largest public EV charging networks

Phoenix Group

Telenor

UK Border Agency

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Alistair Maughan co-leads Morrison & Foerster's European Technology & Commercial Practice.

Alistair Maughan

Alistair advises on the deployment of new technology platforms involving, for example, the internet of things, AI and machine-learning, and blockchain and distributed ledger technology.

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UK Digital Services Tax, Effective from 1 April 2020

With effect from 1 April 2020, the UK will start to levy a digital services tax at a rate of 2% on digital services revenues that are attributable to UK users.


UK Digital Services Tax, Effective from 1 April 2020

On March 24, 2020, the Commodity Futures Trading Commission (“CFTC”) issued its final interpretive guidance (the “Interpretation”) concerning the meaning of “actual delivery” in the context of retail commodity transactions involving “virtual currencies.” The Interpretation provides that, in the CFTC’s view, actual delivery of retail commodity transactions in virtual currency has occurred where, within 28 days, (1) a customer has possession and control of the full amount of virtual currency and is able to use it freely and (2) the offeror and counterparty seller do not retain any interest in, legal right or control over the virtual currency. Building on other guidance concerning what constitutes “actual delivery” in the context of retail commodity transactions, the Interpretation provides greater certainty regarding whether retail virtual currency transactions are exempt from CFTC regulation. Read our <a href="https://www.mofo.com/resources/insights/200327-cftc-virtual-currencies.html?=123">client alert.</a>

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CFTC Issues Final "Actual Delivery" Interpretation for Virtual Currencies

UK Regulations: Urgent Action Required from Loan-Based Crowdfunding Platforms

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On March 24, 2020, the Commodity Futures Trading Commission (“CFTC”) issued its final interpretive guidance (the “Interpretation”) concerning the meaning of “ac

CFTC Issues Final "Actual Delivery" Interpretation for Virtual Currencies

With brexited UK announcing that it will not join Europe’s long-awaited Unified Patent Court (UPC), the establishment of an efficient pan-European patent litigation system faces ever‑mounting challenges. Last Friday, the German Federal Constitutional Court declared that the German Act of Approval of the UPC Agreement void due to violations of the principle of due process and the rule of law. Under the multinational UPC Agreement and related acts, the participation of both countries, in addition to France, is mandatory for the UPC to come into existence. As the hotspots of European patent litigation, these recent actions by the UK and Germany raise doubts whether the UPC will ever successfully launch. Read our <a href="https://www.mofo.com/resources/insights/200334-europes-unified-patent-court.html?utm_source=publication&utm_medium=email">client alert.</a>

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Wolfgang advises clients on contentious and non-contentious matters involving their most valuable intellectual property assets in the digital, high-tech, life sciences, and pharmaceutical industries.

Wolfgang Schönig

Wolfgang Schönig is a partner of Morrison Foerster (International) LLP based in our German office in Berlin. His practice specialty is advising on IP aspects relative to transactions in, among others, the life sciences, AgTech and pharmaceuticals industry, as well as legal representation in IP disputes. Wolfgang is specialized in research and development collaborations, complex licensing agreements, technology acquisitions, know-how protection strategies, and employee invention law.

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Counsel

Robert advises companies in the healthcare, pharmaceutical, medical device, and technology industries on all aspects of intellectual property law, primarily in connection with commercial life sciences, licensing, and technology transactions. His clients range from multinational companies to startups.

Robert Grohmann

Robert Grohmann is counsel at Morrison Foerster’s German office in Berlin. As a member of the technology transactions group, he focuses on advising domestic and foreign companies and startups in all areas of technology and IP law, including patent and software licensing, employee inventions law, as well as know-how protection. Moreover, Mr. Grohmann’s expertise encompasses the judicial and extra-judicial representation in matters of trademark law, design law, and competition law.

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Hard Knocks Keep Coming for Europe’s Unified Patent Court

Supreme Court Restricts the Extraterritorial Reach of U.S. Patent Law for Exported Goods

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With brexited UK announcing that it will not join Europe’s long-awaited Unified Patent Court (UPC), the establishment of an efficient pan-European patent litiga

Hard Knocks Keep Coming for Europe’s Unified Patent Court

A White Paper on Artificial Intelligence (AI) from the European Commission provides insight on how governments might change product safety and liability rules to address the issues arising from AI systems.Five years ago, the European Commission (EC) established a key policy agenda designed to deliver significant legal changes to the “Digital Single Market” by 2019.  That agenda led to a series of material regulatory changes across the EU.Now, the EC has established the creation of a “Europe fit for the digital age” as a key political goal and has published a series of documents intended to shape Europe’s digital future.  Two of these documents relate to AI systems: a white paper titled “On Artificial Intelligence – A European approach to excellence and trust” and a report on the safety and liability implications for AI, the Internet of Things and robotics (the “Reports”).Among other issues, the Reports discuss new proposals for changing the regulatory framework on product safety and liability in the EU to address the changes brought by AI systems.Read our <a href="https://www.mofo.com/resources/insights/200323-liability-rules-ai.html">client alert</a> in which we explore:<ul><li>The current European rules on product safety and liability;</li><li>Recommendations established by the European Commission in relation to AI product safety and liability; and</li><li>The actions that organizations should take in response to these recommendations.</li></ul>

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Of Counsel

Mercedes Samavi is an associate based in the London office of Morrison & Foerster and a member of both the Technology Transactions Group and the Global Privacy Group.
Mercedes advises domestic and int

Mercedes Samavi

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Associate

Dan Alam is a member of Morrison Foerster’s Global Privacy + Data Security and Employment + Labor Groups, based in London.

Dan Alam

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Changing the Safety and Liability Rules on AI – What is the European Commission planning?

Don’t Get Caught by the Phisherman’s Hook This Tax Season

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A White Paper on Artificial Intelligence (AI) from the European Commission provides insight on how governments might change product safety and liability rules t

Changing the Safety and Liability Rules on AI – What is the European Commission planning?

On Wednesday, March 11, 2020, the California Attorney General’s office published a 2nd set of modifications to the draft regulations under the California Consumer Privacy Act (“CCPA”). These still are not the Attorney General’s final CCPA regulations but rather further modified draft regulations that are subject to a new public comment period. The deadline to submit written comments on the 2nd set of modified CCPA draft regulations is March 27, 2020, at 5:00 pm (PST). Read our <a href="https://protect-us.mimecast.com/s/C69tCG6QzAURLProc79TYv?domain=www2.mofo.com">client alert.</a>

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Mary Race assists clients with a wide range of challenging privacy compliance and data security matters. Her practice focuses on managing privacy risks and helping clients develop and implement comprehensive privacy programs across a variety of industries, including tech, retail, manufacturing, advertising, social media, and communications.

Mary Race

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Marian Waldmann Agarwal is a partner in the Privacy + Data Security Group at Morrison Foerster. She also co-leads the firm’s Artificial Intelligence Group and is a member of the global Environmental, Social, and Governance (ESG) Steering Committee.

Marian Waldmann Agarwal

Marian A. Waldmann Agarwal

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California Attorney General Issues 2nd Set of Modified Draft CCPA Regulations

The Madden Saga Continues: On Remand, Madden Survives Summary Judgment and District Court Certifies Class

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On Wednesday, March 11, 2020, the California Attorney General’s office published a 2nd set of modifications to the draft regulations under the California Consum

California Attorney General Issues 2nd Set of Modified Draft CCPA Regulations

As recent reporting highlights, cybercriminals and nation-state actors are already seizing on this moment of panic and misinformation to use traditional hacking methods to steal data — from using interactive maps with Coronavirus infection statistics to plant malware on devices to phishing scams where hackers pose as CDC officials. While the response to COVID-19 has rightly been focused on its human toll, and as organizations take action to confront the threat posed by COVID-19, they must also prepare for the uptick in cybersecurity risks that we are seeing. Below are practical tips that can be implemented quickly without the need to rebuild your IT infrastructure or redraft policies (which likely will not be feasible in the immediate term).Read our <a href="https://protect-us.mimecast.com/s/4SUdCzpxQASZnAGzhXhkIh?domain=www2.mofo.com">client alert.</a>For more information about Coronavirus (COVID-19) preparedness, please visit our <a href="https://protect-us.mimecast.com/s/lt7kCAD9WrHXVzZ5h9lG-E?domain=www2.mofo.com">Coronavirus (COVID-19) Resource Center</a>.

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Few lawyers in the world have Miriam Wugmeister’s breadth and understanding of privacy and data security laws, obligations, and practices. 

Miriam H. Wugmeister | Privacy and Data Security Lawyer

Few lawyers in the world have Miriam Wugmeister's breadth and understanding of privacy and data security laws, obligations, and practices. In the words of her clients, she is “extremely practical and phenomenally smart. Just about one of the best privacy advisers there is” (Chambers USA). Co-chair of Morrison & Foerster’s market-leading Global Privacy and Data Security Group and ranked among the top in the profession by all major directories, Ms. Wugmeister is regularly called upon by some of the world’s largest and most complex multinational organizations to confront their most difficult U.S. and international privacy challenges. “Tremendous at helping you come up with practical solutions to real problems” (Chambers USA), she develops cutting-edge solutions for clients that marry legal compliance with business realities.

Miriam Wugmeister

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Cybersecurity Tips in the Age of Remote-Work Arrangements

Coronavirus: Steps Employers Should Be Taking

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As recent reporting highlights, cybercriminals and nation-state actors are already seizing on this moment of panic and misinformation to use traditional hacking

Cybersecurity Tips in the Age of Remote-Work Arrangements

The New ABC's: Artificial Intelligence, Blockchain and How Each Complements the OtherBSA/AML compliance programs in the United States are often associated with high costs and inefficiencies. At the core of the problem is the lack of standardization across institutions and BSA/AML compliance processes such as know your customer (KYC), customer due diligence/enhanced due diligence, and transaction monitoring and alerting. This has resulted in burdensome compliance costs for financial institutions and has also created tense relationships between such institutions and their customers. Artificial Intelligence (AI) and blockchain could help financial institutions tackle this fragmented compliance landscape by making BSA/AML compliance more efficient. The machine-driven processes of AI, combined with the inherently secure and collaborative properties of blockchain, can facilitate a windfall in cost reduction while optimizing regulatory compliance. It is therefore incumbent upon legislators, regulators, developers and the general public alike to understand the potential in combining these two promising technologies into novel enterprise-ready solutions for BSA/AML compliance. Read our <a href="https://protect-us.mimecast.com/s/2o-9CjRO5BiXArqJsRr_rI?domain=www2.mofo.com">client alert.</a>