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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

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

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

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

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

Indiana corporate income tax: wireless service providers’ refund claims fail to connect in Tax Court

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • July 10 2013

In Vodafone Americas Inc. and Vodafone Holdings LLC v. Ind. Dep't of State Rev. (June 18, 2013), Taxpayers (collectively "Vodafone") owned various

FCC seeks comment on 911 fee preemption Petition for Lifeline subscribers

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • November 7 2014

Today, the FCC Wireline Competition Bureau issued a Public Notice requesting industry comment on a Petition filed by TracFone Wireless regarding 911

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

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