Business and Tax Aspects of High Technology Companies (BUS223E)

Links to Information on High Technology Issues and Industries and Government Sites

Annette Nellen, Professor, Department of Accounting & Finance
Professor Nellen's Home Page
Office: BT 955 Phone: 408-924-3508 

Professor Nellen's Outlines on High Tech Tax Updates and Related Topics

Table of Contents

Disclaimer: These links to various web sites are examples for educational purposes only. The author does not endorse these web sites or the associated companies, products, or individuals in any way. If a web site is not included, it does not mean that the author has any opinion regarding that web site.

Computer Terminology

• PC Webopedia
• Sharpened.net

High Technology Industry Associations:

Many of these sites include policy papers and legislative agendas for the particular industry.

• American Association for the Advancement of Science (information on federal R&D spending (and more))
• American Electronics Association (AEA)
• Bay BIO
• Biotechnology Industry Organization (BIO) (BIO)
• Business Software Alliance (BSA)
• Computer Systems Policy Project (CSPP)
• Digital Media Association
• Electronic Industries Association (EIA)
• Global Semiconductor Alliance (GSA)
• Information Technology Association of America (ITAA)
• Information Technology Industry Council
• Interactive Advertising Bureau
• Internet Alliance (IA)
• Internet Service Provider Association (ISPA)
• Int'l Disk Drive Equipment and Materials Association (IDEMA)
• Massachusetts Software Council, Inc.
• National Association of Computer Consultant Businesses (NACCB)
• National Association of Manufacturers (NAM)
• NetCoalition (includes information on members' privacy policies)
• Personal Computer Memory Card Int'l Association (PCMCIA - PC card technology)
• Sematech
• Semiconductor Equipment and Materials International(SEMI)
• Semiconductor Industry Association (SIA)
• Software and Information Industry Association (SIIA)
• Software Finance and Tax Executive Council
• Technology CEO Council (formerly Computer Systems Policy Project)
• Telecommunication Industry Association (TIA)

Technology Information

• Information Technology and the New Economy, JEC report of July 2001
• The History of the Microprocessor
• How Chips are Made - by Intel
• History of the Macintosh Computer
• The Computer History Museum history of the computer and other information
• What's a Smart Card?  
• Internet statistics
• How does the Internet work?
• Is your desired Web address available? Check here.
• "The Economic Costs and Implications of High-Technology Hardware Theft" - a March 1999 study prepared by Rand for AEA and the International Electronics Securities Group
• Business Week's Special Report from 1997 - "An in-depth look at how a few prune orchards became the world's high tech epicenter."

Biotechnology

• Dictionary and other reference information from the University of Texas Institute for Cellular and Molecular Biology and the Indiana Institute for Molecular and Cellular Biology
• Bioview - news and other information about the biopharmaceutical industry
• Information from Technology Review
• Legal news from Duke Law and Technology Review
• Congressional Research Service (CRS) report on Issues of Patents in Biotechnology (8/00)
• CRS report - Genetic Information: Legal Issues Relating to Discrimination and Privacy (1/01)
• Genome Information - technology and business perspectives:
  • The Birth of Biotech, from CNNfn
  • Can Biotech Make a Buck? from CNNfn
  • Relevance to the Hardware/Software Industry:
    • Information on IBM's supercomputer project (Blue Gene)
    • Genome Center of Wisconsin SuperComputing
    • National Center for Genome Resources
    • San Diego Supercomputer Center
  • The Science Behind the Human Genome Project, from Dept. of Energy 
  • Information from BBC site on the Human Genome Project
  • Information from U.S. Government on the Human Genome Project
  • Information from the National Institutes of Health (NIH)
  • Information from the Genetics Education Center

Nanotechnology

• What is nanotechnology (info from NASA)
• House Science Committee Hearing on The Societal Implications of Nanotechnology (4/9/03) -  testimony links
• National Nanotechnology Initiative
• Nano Business Alliance
• Engines of Creation by Dr. K. Eric Dexler

Silicon Valley

• Joint Venture's 2008 Index
• Joint Venture: Silicon Valley Network
• San Jose Silicon Valley Chamber of Commerce
• City of San Jose
• Internet Industry in Silicon Valley

Companies - selected companies and links to financial data

For financial and other information about companies and industries:

• Use the particular company's website
• Companies listed on NASDAQ
• Companies listed on NYSE
• Financial information from Yahoo
• CNN Financial Network
• 10K Wizard
• Silicon Investor
• Company information from Hoover's

Venture Capital

• National Venture Capital Association
• PricewaterhouseCoopers VC Survey
• Accel Partners
• Draper Fisher Associates
• Kleiner Perkins Caufield & Byers

Information on Stock Options

• National Center for Employee Ownership (NCEO) - information on stock plans for employees
• Joint Committee on Taxation, Background report on Executive Compensation (2006)

Law and Accounting/Tax Firms

Many of these sites include firm newsletters and tax and legal updates that focus on high technology issues.

• Baker & McKenzie
• Banner and Witcoff - IP law
• Cooley Godward LLP
• Eitan, Pearl, Latzer & Cohen-Zedek (Isreal)
• Fenwick &West
  • Startup Legal Resource Guide
• Finnegan, Henderson, Farabow, Barrett & Dunner, LLP
• Heller Ehrman
• McBride Baker & Cole
• Morrison & Foerster LLP
  • Legal news updates
• Oppedahl and Larson (includes information on patent law)
• Orrick, Herrington & Sutcliffe LLP
• Perkins Coie LLP (includes information on Internet law and cases; Web site issues, and more)
• Pillsbury
• Steptoe & Johnson 
• Wilson Sonsini
  

• Deloitte LLP
• Ernst & Young LLP
• Grant Thornton
• KPMG  
• Labhart Miles Consulting Group (state and multistate info)
• PriceWaterhouseCoopers

Tax - Information on High-Tech Tax Matters

• IRS Website with research credit info

• Coordinated Issues Paper

  • Research Tax Credit - Self-Constructed Supplies (6/04)
• IRS LMSB Industry Directives

• GAO, Additional Information on the Research Tax Credit (5/95)

• American Electronics Association (AEA):

  • AEA's list of high technology issues
  • AEA's Tax Issues Page
    
    

Policy Papers and White Papers (mostly on Electronic Commerce and Taxation)

Annette Nellen's E-commerce taxation web page

• Treasury Dept. Access 11/96 Treasury Report - "Selected Tax Policy Implications of Global Electronic Commerce"
• Department of Commerce - The Digital Divide
• E-Stats from Census Bureau

R&D Funding and Policy

• Research papers of Professor Bronwyn Hall, UC Berkeley
• The California R&D Credit, by Bronwyn Hall and Marta Wosinska (6/99)
• GAO, Review of Studies of the Effectiveness of the Research Tax Credit (5/96)
• NIST, Comparisons of U.S. and Japanese R&D Policies (3/98)
• Ernst & Young Washington Council, Supporting Innovation & Economic Growth: The Broad Impact of the R&D Tax Credit (4/04)
• FAQ: R&D in the Federal Budget (2001)
• Overview to NSF (9/00) by the Congressional Research Service (CRS)

Policy Institutes

• ACLU (free speech on the Internet)
• Association for Computing Machinery (science funding, intellectual property and NII, free speech and Internet, encryption and privacy)
• The Berkman Center for Internet & Society at Harvard Law School
• Center for Democracy and Technology
• Computer Professionals for Social Responsibility (CPSR)
  • A Computer and Information Technologies Platform
  • One Planet, One Net: Principles for the Internet Era
• Electronic Frontier Foundation (EFF)
• Electronic Privacy Information Center
• Internet Law and Policy Forum
• Markkula Center for Applied Ethics at Santa Clara University - Technology Ethics
• Online Institute for Cyberspace Law and Policy (UCLA)
• Stanford Computer Industry Project

Intellectual Property Law, UCC Information and Computer Law

• U.S. Patent Office
• U.S. Copyright Office
• Patent law and cases
• Copyright law and cases
• Copyright Issues in Digital Media - CBO report of August 2004
• Internet Cases Blog
• E-Commerce Law Blog
• IP legal news from Duke Law & Technology Review
• e-commerce legal news from Duke Law & Technology Review
• Information from Patent Cafe
• Copyright Tutorial from Professor Samuelson at UC Berkeley
• "Crash course in copyright"
• Internet Jurisdiction - cases and articles - from the ABA Section of Science & Technology
• World Intellectual Property Organization
• International Trademark Association (INTA)
• American IP Law Association (AIPLA)
• Intellectual Property Organization (IPO) (promotes understanding of IP rights)
• UCC Article 2 rewrite information
• More information on the UCC Article 2B rewrite
• Information from AOL's Legal Department, including cases involving AOL
• ABA's Science & Technology Section
• ABA's Intellectual Property Section (news items)
• ABA Business Law Section's Jurisdiction on the Internet project
• Law.com - lots of links to current legal news and background information
• DOJ's Computer Crime and Intellectual Property Section

NII/GII/Domain Names/Cyberspace Information

• What is the Internet?  See answers/information from:
  • Centerspan
  • Internet Society
• Internet: An Overview of Key Technology Policy Issues Affecting Its Use and Growth (12/00) by CRS
• National Institute of Standards & Technology (NIST) information
• National Telecommunications and Information Administration (NTIA) - Dept. of Commerce
  • Latest information on management of Internet domanin names.
  • Green Paper - "A Proposal To Improve Technical Management of Internet Names and Addresses"
• Federal Communications Commission (FCC)
• Information from FCC on Universal Service
• World Wide Web Consortium (includes articles from past issues of World Wide Web journal)
• Internet Assigned Numbers Association (IANA)
• Internet Corporation for Assigned Names and Numbers (ICANN) - new organization to manage domain names
• InterNIC (Internet Network Information Center - cooperative activity of the NSF, Network Solutions, Inc. and AT&T) Information on how to use the Internet, newsletter and registration information.
• Network Solutions, Inc. (domain name registration information)
• Internet International ad Hoc Committee (IAHC) Info and proposals on domain name registration process
• WIPO Domain Name Process
• Internet Society

Jurisdiction Cases Involving the Internet

• The Perkins Coie Internet Case Digest

Encryption Information

• Encryption Export Controls (1/01) - a report of the Congressional Research Service
• Bureau of Export Administration (Dept. of Commerce)
• Information from the Center for Democracy and Technology
• Information from the Electronic Frontier Foundation
• Information from the Electronic Privacy Information Center
• Information from the Internet Privacy Coalition

Security

• Bush Administration's National Strategy to Secure Cyberspace

Electronic Money

• Survey of Electronic Money Developments

Software Piracy

• SIIA What is Piracy: The Piracy Problem
• BSA, Software Piracy Information
• BSA, Testimony before U.S. Senate Subcommittee on Software Piracy (May 25, 2005)

   

Censorship and the Internet

• Information from the Center for Democracy and Technology
• Information from the Electronic Privacy Information Center
• Information from the Electronic Frontier Foundation

Antitrust Information

• Department of Justice
• Federal Trade Commission
• ABA Antitrust Section
• Information from DOJ on the Microsoft case.

Accounting Information

• Information from FASB
• SEC 2003 Policy Statement on FASB as accounting standards setting body
• FASB Special Report - Business and Financial Reporting Challenges from the New Economy (April 2001)
• Information from FEI (summaries of new accounting issues and pronouncements)
• SEC Codification of Staff Accounting Bulletin on Revenue Recognition (Chapter 13)
• SEC Staff Accounting Bulletin (SAB) #101 on Revenue Recognition
  • #101A
  • #101B
  • FAQ
  • Speech by Lynn Turner (5/01)
  • PWC article (2006)
• SEC Regulation FD (August 2000)
  • Cooley Godward alert, SEC Regulation FD: New Rules for Communicating With Analysts and Investors
• National Investor Relations Institute (see publications and alerts for helpful accounting updates)
• IFRS:
  • EY report and basics
  • AICPA IFRS Background Report
  • AICPA IFRS FAQ
  • Deloitte Guide to IFRS 2008
  • SEC Concept Release of 8/07 on allowing US companies to use IFRS
    • Add'l info from SEC on IFRS

   

Securities Rules and Litigation Information

• Cyber Securities Law from Blake A. Bell, Glasser Legal Works
• Information maintained by Stanford Law School
• Information maintained by Center for Corporate Law by University of Cincinnati School of Law
• Securities & Exchange Commission (SEC)

Information from the Federal Government

• Congressional Record (text of bills and statements in the Record)
• U.S. Code:
  • Title 17 - Copyrights
  • Title 35 - Patents
  • Title 26 - Internal Revenue Code
• Reports from the Congressional Research Service (CRS)
• GPO Access - Federal Register, Congressional Register, U.S. Code, Public Laws, GAO Reports, and more
• U.S. Tax Court information and recent opinions
• IRS Forms/Pubs/Information
• IRS Guides on the Research Tax Credit
• Internal Revenue Bulletins (pdf format, need to know which week's bulletin you need)
• Information from Treasury Dept.
  • The Tax Treatment of Research and Development (R&D) Expenditures by Multinational Corporations: The Impact of Regulations 1.861-8 (12/80)
  • Tax Policy Toward Research and Development (1/81)
  • Recent Trends in Stock Options (3/03)
• GAO, Review of Studies of the Effectiveness of the Research Tax Credit (5/96)
• NIST, Comparisons of U.S. and Japanese R&D Policies (3/98)
• Securities & Exchange Commission (SEC)
• Census/Economic Data
• Stats - search for statistical data from 14 federal agencies
• International Trade Association statistics
• National Science Foundation
• Federal Office of Educational Technology
• Federal Communications Commission
• Federal Trade Commission
  • Information on Privacy

California Information

• California bills
• California Assembly
• California Senate
• Revenue and Taxation Code
• California Code of Regulations
• FTB Legal Documents
• California Legislative Internet Caucus (CLIC) - Internet related bills, forums, etc.
• Government information
• Tax, fiscal and other reports from the Legislative Analysts' Office

Information From Other States

• State tax agency links
• State & Local Government Resources on the Library of Congress web site

International Policies and Laws

• OECD
• WTO
• World Intellectual Property Organization
• European Union information
• EU information on intellectual property
• International Standards Organization (ISO)
• International Monetary Fund (IMF)
• CIA World Factbook

Globalization

• United Nations Human Development Reports
• IIE, Globalization of IT Services and White Collar Jobs
  

Newspapers, Journals, Etc.

• Business Journal - Silicon Valley
• Business Week
• Cnet.com
• Duke Law and Technology Review
• Harvard's Journal of Law and Technology
• The Journal of On-Line Law
• New York Law Journal
• The Red Herring
• San Jose Mercury News
• San Jose Business Journal
• Technology Review by MIT
• Wired News

For Fun

• The Dilbert Zone
• Astronomy Picture of the Day
• SETI - using a community of computer users for a common goal

This web page was last updated on July 2, 2008.

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