Business

Understanding Open Source Licenses: A Guide for Game Developers

When working on a game development or software project, understanding open source licenses is crucial. These licenses dictate how developers can use, modify, and distribute open source software. In this blog post, we’ll break down the essentials of open source licenses, focusing on the differences between permissive and copyleft licenses, and how they impact the …

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How people accidentally doxx themselves by setting up a business. Avoid these mistakes.

A lot of folks accidentally dox themselves, typically when they’re setting up a limited liability company (LLC) or corporation (or when purchasing property or filing for trademarks, though this post focuses on corporate records). Why is that? When setting up a business, different states have different disclosure requirements. Some, such as Delaware, might only require …

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Corporate Formalities and Meetings 101, Part 2

In our first overview of corporate formalities and meetings we looked at corporate formalities that help to preserve corporate liability protections. In part two, we look at meetings specifically, including the types, procedure, and substance of meetings.  Types of meetings At a high level, there are shareholder meetings and there are board meetings. Corporate bylaws …

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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 even fifteen-year period. For many …

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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 for businesses to know whether …

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Social media account ownership when a content creator relationship breaks down

This week, the US Court of Appeals for the Second Circuit vacated portions of the US District Court for the Southern District of New York’s decision in the JLM Couture, Inc. v Hayley Paige Gutman case. Among other things, the case involved the determination of social media account ownership and the enforceability of non-compete obligations …

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US state privacy law update: what’s on the menu for 2024

In this article, we’ll be taking a basic overview of the new state privacy laws becoming effective in 2024, what they have in common, and where they differ. Since the Utah Consumer Privacy Act (UCPA)was technically only in effect for one day in 2023, we’ve included it in this 2024 roundup as well. 2023 U.S. …

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