Roger Royse Articles

Roger Royse Articles, published by Roger Royse, covers legal and regulatory issues intersecting with emerging technologies and business sectors. The blog addresses topics such as investment and venture capital considerations in space technology, including satellite operations, space mining, and decentralized finance. It also explores legal aspects of agriculture technology innovations aimed at sustainability and efficiency. Other areas include tax policy and legislation related to virtual currencies and digital assets, corporate transparency and beneficial ownership disclosure requirements under the Corporate Transparency Act, and the evolving legal and regulatory landscape for autonomous vehicles, including liability, privacy, export controls, and federal oversight. The content reflects a focus on the legal implications of technological advancements and regulatory compliance challenges.

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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

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