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Results: 1-10 of 93

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and

MoFo Tech - FallWinter 2014

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 6 2014

Within a decade, analysts say, the "Internet of Things" will have transformed our lives. Billions of Internet-connected devices will monitor our

Applying the true object test to determine the taxability of services involving telecommunications

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 24 2013

Throughout the past 20 years, technological innovation has altered the way in which services are provided and has led to the development of an array

Spotlight on Tennessee: Chancery Court rejects costs of performance sales factor sourcing in Vodafone Americas

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 29 2013

When apportioning net earnings for franchise and excise tax purposes, Tennessee continues to source gross receipts from sales of services to the

114th Congress preview

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • January 7 2015

With the 114th Congress now officially underway with the Republican Party in control of the House of Representatives and the Senate, ML Strategies

House members re-introduce internet tax, Title II blocking bills

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • January 16 2015

Last Friday, a bipartisan group of House lawmakers re-introduced legislation that would extend permanently provisions of the Internet Tax Freedom Act

Gain from the sale of FCC license is business income, says Oregon Tax Court

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 10 2010

In Crystal Communications, Inc., v. Oregon Department of Revenue, the Oregon Tax Court held that gain from the sale of an FCC license was business income to a corporation engaged in the telecommunications services business

New York Appellate Court affirms trial court ruling in Sprint False Claims Act suit

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • March 1 2014

The New York Supreme Court, Appellate Division, affirmed a 2013 trial court ruling denying Sprint Nextel Corporation's motion to dismiss the attorney

Applying costs of performance to apportion service income: Massachusetts and Oregon courts reach differing conclusions

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 8 2011

Recent decisions from two different state judicial bodies differ on how to apply costs of performance to a telecommunications company’s receipts from sales of services

IRS subject to APA???

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 18 2010

The U.S. Court of Appeals for the District of Columbia, sitting en banc on September 29, raised serious questions in a suit seeking refund of telephone excise taxes paid to the Internal Revenue Service (IRS