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Results: 1-10 of 81

Are REITs a viable strategy for communications companies?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 8 2014

Windstream Communications was approved by the IRS to transfer its copper and fiber assets into a Real Estate Investment Trust (REIT) and reportedly

ALJ holds fixed monthly charges for mobile voice services subject to sales tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • August 5 2014

A New York State Administrative Law Judge has held that sales tax was properly assessed on interstate wireless voice services bundled with intrastate

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

Taxpayers continue to bring 'operational test' cost of performance appealsargument even stronger in light of AT&T decision

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

The Department continues to challenge out-of-state service providers that have sourced receipts outside of Massachusetts under the all-or-nothing

2014 summary of new Maine laws

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most

Telecom equipment "shelters" held to be exempt from sales tax

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

A New York State Administrative Law Judge has held that Nextel Partners N.Y. (“Nextel”) is entitled to a refund of sales tax it paid on the purchase of “shelters” used to contain telecommunications equipment

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

IRS provides safe harbor for broadband stimulus grants

  • Dow Lohnes PLLC
  • -
  • USA
  • -
  • September 24 2010

On September 23rd, the Internal Revenue Service issued Revenue Procedure 2010-34, which provides a safe harbor for corporations receiving certain grants to expand broadband capabilities from the Rural Utilities Service (RUS) of the Department of Agriculture under the Broadband Initiatives Program (BIP) and from the National Telecommunications and Information Administration (NTIA) of the Department of Commerce under the Broadband Technology Opportunities Program (BTOP

Vonage tells court it should not be subject to Baltimore telecom tax

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • January 25 2008

In another tax-related case, Vonage Holdings, the nation’s largest independent provider of voice-over-Internet protocol (VoIP) services, told a Maryland district court that it should not be subject to telecom taxes imposed by the City of Baltimore, as the company neither owns nor leases facilities that qualify as telecommunications lines under Baltimore’s tax law

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