United States: New Technology

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as FinTech, marketing, media, new technology, security.
Article
AI Training Data And Transfer Pricing
Transfer pricing complexities emerge as artificial intelligence systems increasingly rely on vast training datasets, raising critical questions about how multinational corporations should value and allocate these intangible assets across jurisdictions. The intersection of AI development and international tax law presents novel challenges for determining arm's length pricing when data crosses borders within corporate structures.
United States Technology
MB
Mayer Brown
Article
Artificial Intelligence In Defense Contracting: What Contractors Need To Know Now
As the Department of Defense embeds artificial intelligence into core mission systems and acquisition planning, defense contractors face a convergence of existing procurement rules—cybersecurity, data rights, export controls, and ethics—applied to technology that is difficult to define, audit, and control. The legal, compliance, and contractual risks are fast-growing and consequential, capable of derailing performance, generating False Claims Act exposure, or disqualifying proposals.
United States Government
BA
Bradley Arant Boult Cummings LLP
Article
Critical Considerations For AI Model Licensing Agreements In Healthcare
AI licensing in healthcare involves complex decisions about asset definition, control allocation, and accountability as models and data evolve. This white paper examines the practical contracting challenges that arise when AI models intersect with health data, exploring how organizations can structure agreements that account for messy datasets, model artifacts, and the reality that machine learning systems resist traditional ownership frameworks.
United States Healthcare
FH
Foley Hoag LLP
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