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Ryan Announces California Court of Appeals Rules Telecommunications Software Licenses Exempt as Technology Transfer Agreements.

LOS ANGELES Feb. 4, 2011 Ryan North America transaction tax the United States Canada January 18, 2011 California Nortel Networks Inc. v. Board of Equalization

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In the Court of Appeals case, the Board of Equalization (BOE) put forth two arguments challenging the applicability of the TTA exemption to Nortel’s prewritten process function software. First, the BOE rejected the idea that the telecommunications functions made possible by the software at issue constituted "products" under the Supreme Court’s interpretation of the TTA exemption. The Court of Appeals disagreed, stating that telephone calls and telephonic features are "products" within the meaning of the TTA exemption. Not stopping here, the Court of Appeals further indicated that a license "to use a process that is subject to [a licensor’s] patent or copyright interest" constitutes a TTA, even if the process is not used to create a "product."

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