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 81

In other news: REITs windstream, data centers, transmission lines

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 22 2014

REITs are getting new attention after an IRS ruling to a telecom company. Arkansas telecom company Windsteam Holdings Inc. said in a securities

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

Alabama legislative update - week 13: sprinting to the finish

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 14 2012

The Alabama Legislature saved some of its most important work for the last day of the regular session, including approval of both budgets and final action on the immigration bill

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

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

The D.C. update

  • Locke Lord LLP
  • -
  • USA
  • -
  • June 30 2010

Sen. Robert Byrd (D-W.Va.) passed away Monday, June 28, after a serious illness

The Multistate Tax Commission’s 40th Annual Meeting highlights the MTC’s continuing focus on apportionment

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 6 2007

The 40th anniversary meeting of the Multistate Tax Commission (MTC), held in Minnesota last week, highlighted a significant number of state efforts dramatically to alter state taxation, particularly state income tax apportionment

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

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