The Importance of Sourcing Software License Royalty Income
If a U.S. company pays a royalty to a foreign company for the use of a software license, there is an issue regarding whether the royalty payment is considered to be U.S. source income to the foreign licensor. If the royalty is considered to be U.S. source income to the foreign licensor, there are certain reporting requirements and a nonresident tax withholding could apply at a rate of 30%. Continue reading »
A Technology Boom in the Midst of a Downturn
Although most of the country is mired in the effects of the Great Recession, the entrepreneurs in Silicon Valley seem quite unaffected. According to a recent article, “In Silicon Valley, the Night is Still Young,” http://www.nytimes.com/2011/08/21/technology/silicon-valley-booms-but-worries-about-a-new-bust.html?_r=1, it appears the outrageous optimism which is a Continue reading »
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