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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News and thought leadership from lawyers who are adding value to the legal profession and the communities we call home.

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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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AI Transparency in Healthcare: Navigating a Changing Regulatory Landscape

Recentive: Federal Circuit’s Patent-Eligibility Guideposts for Machine-Learning Inventions

Japan’s Approach to AI Regulation in 2025

Federal Circuit Clarifies Requirements for Prior Art Under Pre-AIA 35 U.S.C. § 102(e)

AI Agent as a Service in Medtech - Key Considerations for Commercial Contracts

On December 3, 2018, the Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, Financial Crimes Enforcement Network, National Credit Union Administration, and Office of the Comptroller of the Currency (collectively, the “Agencies”) issued a joint statement regarding “innovative approaches” to Bank Secrecy Act/anti-money laundering compliance. This is the second joint statement issued this year by the Agencies addressing approaches to BSA/AML compliance. This alert discusses those statements along with the broader effort by the Agencies to enhance the efficiency and effectiveness of the BSA, and continued Congressional interest in BSA-related legislative reform.Read our <a href="https://protect-us.mimecast.com/s/Or2UC82BWgtNDL1LF2Gs7D">client alert</a>.

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Barbara Mendelson’s practice involves advising foreign and U.S. banks in a variety of complex regulatory matters, including sales and acquisitions of U.S. banking and nonbanking firms, Dodd-Frank Act issues, applications to federal and state bank regulators for expansion of activities and new products, Bank Secrecy Act and OFAC matters, and over-the-counter and exchange-based trading of various instruments and derivatives.

Barbara R. Mendelson

Barbara Mendelson has represented domestic and foreign banks in regulatory matters for almost 30 years, and also has been instrumental in helping our foreign bank clients expand their U.S. footprint by establishing U.S. offices and bank subsidiaries. She also represents central banks and multilateral entities relating to their U.S. investments. Barbara is a trustee of Big Brothers Big Sisters of New York City and is a member of the firm’s Pro Bono Committee.What do you like best about your work? I am very fortunate to have had interesting and challenging work throughout my career, as well as the opportunity to meet and work with talented people from all over the world.What’s been the key to your success? Terrific colleagues, a supportive family, and a genuine interest in my practice area, which has continued to evolve throughout my career.How do you see your practice changing in the next few years? A bank regulatory lawyer’s work reflects the shifts in the financial regulatory environment. I look forward to helping clients to innovate and differentiate themselves in the post Dodd-Frank world.

Barbara Mendelson

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Marc–Alain’s practice focuses on advising and counseling global banks, financial holding companies, bank holding companies, and other financial institutions on a variety of bank regulatory, Bank Secre

Marc-Alain Galeazzi

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Agencies Issue Further Guidance Regarding Emerging Approaches to BSA/AML Compliance

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

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On December 3, 2018, the Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, Financial Crimes Enforcement Network, National

Agencies Issue Further Guidance Regarding Emerging Approaches to BSA/AML Compliance

Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via the Internet or other technological means thus had very limited sales tax collection obligations.Those days are over. On June 21, 2018, in a decision that overruled over 50 years of precedent and abruptly changed the sales tax compliance obligations of sellers throughout the country, the U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that physical presence is no longer required for a State to impose a sales tax collection obligation on sellers. <a href="https://mofotech.mofo.com/topics/if-your-company-offers-streaming-services.html">In a previous post</a>, we explored the various approaches taxing authorities are taking to the sales taxation of streaming services, and noted the impact that the Wayfair decision may have on sellers of streaming services. The decision in Wayfair similarly impacts sellers offering goods and other services through the use of the Internet. In the wake of Wayfair, all sellers should be aware that they may incur sales tax liabilities if they fail to collect and remit sales tax in jurisdictions, even if they have no property or employees.Limitations of the Wayfair Decision and Post-Wayfair ChallengesNevertheless, Wayfair only answered the question of whether a physical presence is required under the U.S. Constitution for a jurisdiction to impose a sales tax collection obligation on a seller. The U.S. Supreme Court made it clear in Wayfair that the Constitution still requires a substantial nexus between the taxing jurisdiction and the business that it seeks to tax, as discussed in MoFo’s Special Edition of State + Local Tax Insights. The State statute at issue in Wayfair, for example, only required sales tax to be collected if the seller sold more than $100,000 of goods or services into the State or engaged in 200 or more transactions for the sale of goods or services in the State. Sellers should be aware that jurisdictions currently have statutes with widely varying standards for when a seller will be subject to sales tax collection obligations.Additionally, even if a jurisdiction may generally require a seller to collect sales tax, no sales tax may be collected on sales of goods or services that are not subject to sales tax under the jurisdiction’s sales tax laws. Therefore, sellers must be familiar with the sales tax laws of every jurisdiction in which they have a general obligation to collect sales tax to ensure that they collect sales tax only on taxable sales. If a seller fails to collect and remit sales tax on a taxable transaction, the seller will be liable to the taxing authority. On the other hand, if a seller improperly collects and remits sales tax on a nontaxable transaction, the seller may be at risk of being sued by customers in a class action lawsuit.Digital and Cloud-Based Goods and Services May (or May Not) Be Subject to Sales TaxHistorically, most jurisdictions imposed sales tax primarily upon sales of “tangible personal property” and only limited services. However, in recent years some jurisdictions have revised their sales tax laws, and other State and local revenue departments have interpreted existing sales tax laws, to impose sales tax on digital and cloud-based goods and services. For example, many jurisdictions now impose sales tax on sales of remote access software or software as a service (SaaS). Companies that have a physical presence in a small number of jurisdictions, but offer access to software to customers in many jurisdictions, may now find themselves subject to new sales tax collection obligations. Moreover, jurisdictions may impose tax on platforms as a service (PaaS), infrastructure as a service (IaaS), and many other cloud based services.Further, some jurisdictions impose sales tax on so-called “information services.” New York, for example, generally imposes a sales tax on services involving the provision of information that is created or generated from a common database or that is widely accessible. Similarly to sellers of SaaS, sellers of information services are susceptible to increased sales tax collection obligations following Wayfair, since the services may be provided electronically to a wide audience in many jurisdictions.These are only a few examples of the types of digital and cloud-based goods and services that may be subject to sales tax. Any seller that makes remote sales of goods or services through the Internet should carefully analyze its sales tax collection obligations in a post-Wayfair world.ConclusionStates, just like sellers, are adjusting to the changes brought on by the Supreme Court’s decision in Wayfair, and this area of the law is rapidly evolving. While the responses to Wayfair from states and localities may vary, it is clear that sellers may no longer rely on a small physical footprint to minimize sales tax compliance obligations. Further, the removal of the physical presence requirement may embolden states and localities to apply sales tax laws to new industries, goods, and services. Therefore, sellers must continue to monitor this ever changing landscape.

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Of Counsel

Rebecca Midori Ulich-Balinskas is of counsel in the Tax Group and is based in Morrison Foerster’s New York office. Her practice focuses on U.S. federal, state and local tax transactional and controversy matters.

Rebecca Balinskas

Rebecca M. Balinskas

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Don’t Snooze on Potential New Sales Tax Collection Obligations

Google Ordered to Comply with Warrant for Foreign-Stored User Data

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Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operate

Don’t Snooze on Potential New Sales Tax Collection Obligations

The United Kingdom is set to leave the European Union on 29 March 2019 (“Exit Date”).  With Brexit fast approaching, on 25 November 2018 the EU and the UK announced their consensus on a withdrawal agreement that sets out the terms of the UK's exit. But the withdrawal agreement is subject to approval by the UK Parliament ­ which is likely to be controversial.The post-Brexit treatment of intellectual property (IP) is one of the issues addressed in the withdrawal agreement. For months leading up to the announcement of this agreement, the UK government has also been preparing contingency plans for what might happen if an agreement either couldn’t be reached or was agreed but then rejected by Parliament (the so-called “no-deal” scenario).In this article, we summarise what IP owners can expect in relation to the various categories of IP when the UK leaves the EU on 29 March 2019. We also set out recommended actions that can be taken to address IP risk – especially in a potential no-deal scenario.

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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Senior Counsel

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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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.

One of UK’s largest public EV charging networks

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Associate

Sana Ashcroft is an associate based in the London office of Morrison & Foerster and is a member of the Technology Transactions Group.
Sana advises on a wide range of domestic and cross-border commerci

Sana Ashcroft

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Counsel

Robert advises companies from the technology and life sciences sectors on a wide range of commercial, intellectual property (IP) and regulatory matters. His clients range from multinational corporations to startups and scaleups.

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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IP Protection Post-Brexit: A Right-by-Right Analysis

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

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The United Kingdom is set to leave the European Union on 29 March 2019 (“Exit Date”).  With Brexit fast approaching, on 25 November 2018 the EU and the UK annou

IP Protection Post-Brexit: A Right-by-Right Analysis

The Department of Commerce’s Bureau of Industry and Security (BIS) issued an Advance Notice of Proposed Rulemaking (ANPRM or the “Notice”) on November 19, 2018, concerning the list of “emerging and foundational technologies” that BIS was tasked to identify under the Export Control Reform Act of 2018 (ECRA). The concept of “emerging and foundational technologies” is central not only to ECRA, under which such technologies may be subject to new or additional export licensing requirements, but it is also central to recent reforms to the Committee on Foreign Investment in the United States (CFIUS), under which foreign investments in such technologies may be subject to enhanced requirements.Read our <a href="https://protect-us.mimecast.com/s/vBuuCmZM8kiyWk58UBOyDS">client alert</a>.

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Senior Advisor, National Security

Joseph Benkert is a senior advisor  in Morrison & Foerster’s National Security practice group. He advises  clients on critical national security matters pertaining to the Committee on  Foreign Investm

Joseph Benkert

Joseph A. Benkert

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Bob Litt, former General Counsel for the Director of National Intelligence, is of counsel and co-chair of Morrison & Foerster’s Global Risk and Crisis Management group. He advises industry-leading org

Robert S. Litt

Robert Litt

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Charles Capito is a partner in both Morrison Foerster’s National Security and Government Contracts + Public Procurement practices.
In the National Security space, he has significant experience couns

Charles L. Capito

Charles Capito

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Opportunity to Comment on Emerging Technologies Subject to Future Export and Investment Restrictions

Opportunity to Comment on Emerging Technologies Subject to Future Export and Investment Restrictions