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 80

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

Legal goulash

  • Bracewell & Giuliani LLP
  • -
  • USA
  • -
  • September 4 2014

Growing up, I always thought that goulash was some kind of dish where everything in the refrigerator ended up participating. (Wikipedia tells me that

New ruling: “all air transportation services are not subject to South Dakota sales or use tax.”

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • September 3 2014

The South Dakota Department of Revenue recently issued a release stating that "all air transportation services are not subject to South Dakota sales

Michigan continues close scrutiny of related party aircraft leases

  • Barnes & Thornburg LLP
  • -
  • USA
  • -
  • August 4 2014

Michigan Court of Appeals has determined in FMG Leasing, LLC v. Dep't of Treasury No. 312448, 2014 WL 2931938 (Mich. Ct. App. June 26, 2014), that a

Lessor of aircraft denied Michigan use tax exemption because aircraft was not leased to the general public in an arm's length transaction

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • July 25 2014

In FMG Leasing, LLC v. Dep't of Treasury, FMG Leasing was a limited liability company formed to hold title to an aircraft. No. 312448, 2014 WL

“Common carrier” and “sale for resale” tax exemptions denied to lessor of aircraft

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • July 9 2014

The Missouri Administrative Hearing Commission has held that a lessor of an aircraft does not qualify for the "common carrier" or the "sale for

The importance of borders in a borderless world: Ontario Court stays action for U.S. transportation taxes

  • McCarthy Tétrault LLP
  • -
  • Canada, USA
  • -
  • June 4 2014

In Prince v. ACE Aviation Holdings Inc., the Ontario Court of Appeal stayed a class action based on allegations that Air Canada had improperly

Tax planning for the privatization of the space industry

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • May 28 2014

The privatization of the space industry has seen dramatic growth in recent years, and it appears that more significant developments are on the

The $11.2 million conference table: business aircraft upgrade creates a large tax bill

  • Wiley Rein LLP
  • -
  • USA
  • -
  • May 6 2014

The U.S. Tax Court denied an aircraft owner the "bonus" tax depreciation available for business aircraft because there was no conference table

Grounded: cross-border proceeding against Air Canada stayed on basis of forum non conveniens

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • May 6 2014

Ontario courts often consider whether they should take jurisdiction over a class action with foreign elements. In its most recent decision - Prince v