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Understanding Section 174 Tax Code Changes

Tax years beginning after 2022 brought with them an uncomfortable change for many in the video game industry. Section 174 of the Internal Revenue Code, which previously allowed taxpayers to immediately expense their research and development expenses, now required taxpayers to capitalize and amortize those expenditures over a five- or...

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The Digital Services Act

Beginning January 1, 2024, the European Union’s Digital Services Act (DSA) went into effect, introducing new regulations for online platforms, hosting services, and intermediary services operating or providing services in the EU.  With most of the requirements of the DSA coming into force by February 17, 2024, it becomes important...

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Final Rule issued on contractor classification

On January 9, 2024, the US Department of Labor issued a Final Rule on Employee or Independent Contractor Classification under the Fair Labor Standards Act, returning to its prior multi-factor test for worker classification.  In with the old and out with the new The “new” Final Rule isn’t so much...

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Legal Challenges in the Games Industry in 2024

We’re now in the year 2024 after a very tumultuous previous year. The games industry lost nearly 10,500 jobs in 2023 and roughly 8,500 in 2022, according to some estimates. We were a little too correct when we commented last year that the world continues to be a relatively unpredictable...

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