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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

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

California court of appeal once again rejects “heads I win, tails you lose” refund scheme

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 13 2010

The TracFone Wireless decision is the most recent taxpayer victory in cases concerning the scope of California local utility user taxes that are generally based on the Federal excise tax ("FET"

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

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

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

Status updates - 26 November 2014

  • Morrison & Foerster LLP
  • -
  • European Union, USA
  • -
  • November 26 2014

European regulators have several beefs with Googlethe digital giant has been accused of tax avoidance and violations of data protection lawsbut

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

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

Repeated IRS warnings haven’t stopped telephone scams

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • February 11 2015

In October 2013, the IRS issued taxpayers a warning about a pervasive telephone scam designed to solicit payments and release of personal information