We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 87

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

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

Lighting up dark fiber: Washington turns on retail sales tax for dark fiber

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 16 2014

The Washington State Department of Revenue determined that a telecommunications company's leases of dark fiber were competitive telephone services

Tennessee SaaS ruling highlights telecommunications concerns for SaaS providers

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 20 2014

The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services

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

On standby: internet service providers may rely on prior guidance until Congress or the Massachusetts legislature addresses the taxation of internet access

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 30 2014

The Massachusetts Department of Revenue addressed the possible expiration and subsequent retroactive enactment of the federal Internet Tax Freedom

Illinois allows intermediate carrier to source international telecommunications receipts based on its property factor

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 17 2014

The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its

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 challenging department's application of telecom gross receipts tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 23 2013

Several taxpayers are challenging the Department's broad interpretation of the telecommunications gross receipts tax in cases pending at Commonwealth

Texas Comptroller: no multistate benefit for you!

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 19 2013

In Decision No. 105,442, the Texas Comptroller of Public Accounts denied a telecommunications company's refund claim for sales and use taxes paid on