Last week, I posted a brief summary of sales tax issues related to software and computer programs. However, as the characterization and taxability of “data processing” is such a complex and hotly ...

We came across a bullish thesis on Automatic Data Processing, Inc. on Business Model Mastery’s Substack by The Antifragile ...

To survive in today's ultra-competitive business environment, companies have to be adaptable and be able to move quickly with the ever-changing market conditions. It's not enough to simply have a good ...

The debt-to-equity (D/E) ratio assesses the extent to which a company relies on borrowed funds compared to its equity.

Online analytical processing (OLAP) databases are purpose-built for handling analytical queries. Analytical queries run on online transaction-processing (OLTP) databases often take a long time to ...

On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax. The amended ...

The rapid expansion of data volumes in modern applications has intensified the need for efficient methods of storing and retrieving information. Contemporary research in data compression focuses on ...