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.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 35

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

On the horizon for 2013

  • Dentons
  • -
  • United Kingdom
  • -
  • January 17 2013

Our experts select the highlights likely to impact businesses in the UK generally, so you can check quickly

"Hosted marketing services" are taxable sales of pre-writtent software

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 1 2011

In yet another reminder of the uncertainties involving the taxability of computer-related services, the Department of Taxation and Finance has ruled that “hosted marketing services” constitute the sale of prewritten software and are subject to sales and use tax to the extent accessed by clients in New York

Review of 2009 and preview of 2010

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

Be careful what you ask for: loser pays prevailing party electronic discovery costs (again)

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • November 28 2011

Following on the heels of Race Tires II, which awarded electronic discovery costs in favor of the prevailing party, several recent awards suggest that when deciding whether to pursue litigation, parties should take into consideration the costs of electronic discoveryand the discovery methods usedas courts are increasingly taxing nonprevailing parties for the costs of electronic discovery

The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • January 15 2009

The Federal Court of Appeal ("FCA") judgment in eBay Canada Ltd. and eBay CS Vancouver Inc. v. M.N.R., 2008 FCA 348 ("eBay") is the latest in a series of decisions extending the power of the Minister of National Revenue ("Minister") to compel disclosure of confidential taxpayer information

Spotlight on New Jersey: software licensing and income tax nexus - AccuZIP and Quark

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • September 8 2009

In consolidated cases, the New Jersey Tax Court ruled that software license agreements and related activities did not give New Jersey income taxing jurisdiction over two sellers of prewritten software

High Court considers correct approach to legitimate expectation claims

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • June 5 2009

In Accenture Services Limited v The Commissioners of Her Majesty's Revenue and Customs 2009 EWHC 857 the Administrative Court (Sales J) held that HMRC had acted rationally in finding that an extra-statutory concession known as the "staff concession" (the Concession) did not apply to staff secondment arrangements between Accenture Services Limited (ASL) and its client Barclays Bank plc (Barclays

New Jersey Tax Court: selling canned software doesn't create income tax nexus

  • Reed Smith LLP
  • -
  • USA
  • -
  • August 20 2009

In a decision involving two consolidated cases, the New Jersey Tax Court held in favor of the taxpayers and declined to extend Lanco's economic-nexus standard to sales of canned software

It is in the can: software subject to Pennsylvania tax

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 10 2010

On July 20, 2010, the Pennsylvania Supreme Court held that canned computer software is "tangible personal property" for purposes of the Pennsylvania sales and use tax, and, therefore, is subject to tax

Current Search

Suggested Facets

Author

Firm Name

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy