SEC Guidance Shines Light On International IP, Tech Risks
Law360 (March 24, 2020, 6:13 PM EDT) -- This article discusses guidance the Division of Corporation Finance of the U.S. Securities and Exchange Commission issued in late December discussing disclosure obligations that companies should consider relating to intellectual property and technology risks associated with international business operations, particularly in jurisdictions that do not have levels of protection comparable to protections for corporate proprietary information and assets in the U.S.
As division guidance, the IP/technology guidance did not create any new or additional disclosure obligations. Rather it reflects that the SEC’s “principles-based disclosure regime, rooted in materiality, recognizes that a variety of new risks may arise over time” that “may...
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