Roger Royse

Roger Royse is a partner at Haynes and Boone, LLP, contributing expertise primarily in emerging growth, venture capital, and technology law. The organization publishes detailed analyses and commentary on legal and regulatory issues affecting sectors such as space technology, agriculture technology, autonomous vehicles, taxation, and corporate transparency. Their content often addresses the intersection of law, innovation, and investment, providing insights into regulatory compliance, intellectual property, and financial considerations for startups and established companies. The publisher also engages with topics like virtual currencies, beneficial ownership disclosure, and the evolving legal landscape surrounding new technologies and industries.

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CALIFORNIA LAWYERS ASSOCIATION TAXATION SECTION TAX POLICY, PRACTICE & LEGISLATION COMMITTEE
2021 SACRAMENTO DELEGATION PAPER
NEED FOR GUIDANCE FOR CALIFORNIA PURPOSES ON THE APPLICATION OF IRC SECTION 1031
TO VIRTUAL CURRENCIES AND OTHER DIGITAL ASSETS
This proposal was

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In January of 2021, Congress enacted the Corporate Transparency Act (“CTA”), as part of the National Defense Authorization Act (“NDAA”). The CTA requires legal entities to register with the US Financial Crimes Enforcement Network (“FinCEN”) and disclose their ultimate beneficial…

The autonomous vehicle (AV) space is heating up as corporate and financial investors have shown renewed interest in the space and the technology and regulatory environment have advanced.
AV is not a technology as much as it is a capability…

By now everyone has heard of the use of SPACS to access the public markets. A SPAC, or special purpose acquisition company, is a company that raises money to acquire a private company. Since the SPAC has no financial history,…

The recent ransomware attack on the Colonial Pipeline, the largest gasoline pipeline in the United States, has accentuated the vulnerabilities of technology-based critical infrastructure. It has long been known that the supply chain is vulnerable to cyberattacks. In 2017, for…

For California small businesses, the news these days seems bleak. State and local governments have shut down most of the state, legislators in Sacramento have proposed increasing the top state income tax rate to 16.8% and the costs of doing…