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Results: 1-10 of 93

House members re-introduce internet tax, Title II blocking bills

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • January 16 2015

Last Friday, a bipartisan group of House lawmakers re-introduced legislation that would extend permanently provisions of the Internet Tax Freedom Act

114th Congress outlook

  • Hogan Lovells
  • -
  • USA
  • -
  • January 8 2015

It is very likely that the year 2015 will see the enactment of some kind of federal tax legislation. Given the wide chasm between the goals (political

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

114th Congress preview

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • January 7 2015

With the 114th Congress now officially underway with the Republican Party in control of the House of Representatives and the Senate, ML Strategies

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

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

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

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

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