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Results: 1-10 of 82

Cloud taxability

  • Coelho Ribeiro e Associados
  • -
  • European Union, Portugal, USA
  • -
  • May 17 2013

The main concern for cloud providers as potential tax payers in user countries, such as Portugal, is to assess their business taxability in a given

Crunch time for employers: IRSTreasury hearing on employer shared responsibility under the Affordable Care Act

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • April 23 2013

The Patient Protection and Affordable Care Act comprehensively reforms health care financing and delivery in the United States. Because the law

FDA scrutinizes mobile medical app intriguing letter to app developer precedes expected release of final guidance

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • May 31 2013

On May 21, 2013, the Food and Drug Administration ("FDA") issued an "It Has Come to Our Attention Letter" to Biosense Technologies Private Limited

"Hosted marketing services" are taxable sales of pre-writtent software

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 1 2011

In yet another reminder of the uncertainties involving the taxability of computer-related services, the Department of Taxation and Finance has ruled that “hosted marketing services” constitute the sale of prewritten software and are subject to sales and use tax to the extent accessed by clients in New York

Local government: Spring 2012 Illinois legislative update

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 5 2012

The 2012 legislative session for the 97th Illinois General Assembly closed on May 31, 2012

Supreme Court on health reform and patent case budget transportation programs FCC reform cybersecurity

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • April 5 2012

With a two-week recess looming and the 2012 elections coming ever more into focus, Congress addressed a temporary fix on a critical deadline and set the stage for the budget debate, tax reform and other key considerations to be taken up over the Spring and Summer as it completed its most recent work period late last week

Tax treatment of electronically delivered products and services: WAC Rule 15501 taxation of computer hardware, software, and computer and information services

  • Lane Powell PC
  • -
  • USA
  • -
  • March 5 2009

On December 6, 2008, the Washington Department of Revenue adopted Washington Administrative Code (WAC) 458-20-15501 ("Rule 15501"), which is intended to supplement the Department's existing WAC 458-20-155 ("Rule 155") and provide long-overdue guidance on the taxation of information and computer services

Taxability of web-hosted software, SAAs, and cloud computing addressed by department

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 17 2013

Over the past few months, the Department has issued rulings providing additional guidance on the sales tax treatment of software in several different

Nortel is now final: most software is now exempt from California sales tax; State Board of Equalization expected to fight refund claims

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 4 2011

Last week, the California Supreme Court denied the California State Board of Equalization's petition for review of the Court of Appeal decision in Nortel Networks, Inc. v. State Board of Equalization, holding that a license of prewritten software falls within California's sales and use tax exemption for transfers of intangible property pursuant to a technology transfer agreement (TTA

Noteworthy cases in the United States Supreme Court’s 2011 term

  • Larkin Hoffman
  • -
  • USA
  • -
  • September 21 2011

The first Monday in October represents the start of a new term for the United States Supreme Court