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Results: 1-10 of 3,353

Legal Alert: CFTC Amends Regulation 1.35
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 3 2016

U.S. Commodity Futures Trading Commission (CFTC) Regulation 1.35 requires Futures Commission merchants (FCMs), retail foreign exchange dealers


Holding Company Gets Factored Out of Parent's Colorado Combined Return
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 3 2016

On January 20, a Denver trial court ruled that Agilent Technologies World Trade, Inc. (World Trade), a holding company with no property or payroll of


Technical Support: Tennessee Publishes Guidance on Sales Tax Treatment of Computer Software Maintenance Contracts
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 2 2016

The Tennessee Department of Revenue has issued guidance explaining that the retail sale of, use of, or subscription to a computer software


So Misunderstood? Illinois DOR Adopts Special Sales Factor Rules for Hedging and Foreign Currency Transactions
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 2 2016

Effective for tax years beginning on or after January 5, 2016, the Illinois Department of Revenue adopted amendments to 86 Ill. Adm. Code Sec. 100


Legal Alert: Supreme Court: For ERISA Plans, Time May Be Money
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 2 2016

A new U.S. Supreme Court decision is a reminder that Employee Retirement Income Security Act (ERISA) plans must act promptly if they want to assert a


A Direct Shot: Georgia Department of Revenue Proposes Regulation Eliminating Refund Interest for Direct Pay Permit Holders
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 1 2016

The Georgia Department of Revenue issued a proposed regulation amending the use of direct pay permits for state and local sales and use taxes. The


Open for Nonbusiness: Oregon Tax Court Holds Insurance Company's Gain Was Nonbusiness Income
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 1 2016

The Magistrate Division of the Oregon Tax Court held that an insurance company's gain from the sale of a subsidiary and income from a holding


Alabama Tax Tribunal Rules That Freight Charges Not Subject to Sales Tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 1 2016

The Alabama Tax Tribunal ruled that freight charges paid by the seller but passed through on an invoice to the customer are not subject to sales tax


Tax Base Creep: Ohio Asserts Expanded Taxability of Electronic Information Services, Internet Access
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 29 2016

The Ohio Department of Taxation issued a revised information release announcing its new positions regarding sales and use tax on electronic


No Ifs, Ands, or Buts: California Court Invalidates Regulation Limiting Consultant Contingent Fee Arrangements
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 28 2016

The California Superior Court struck down a regulation that imposed a de facto ban on contingent fee arrangements between businesses applying for the