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Charges for Use of “Dark” Fiber Optic Cables Furnished Through Cross Connect Services Are Not Subject to Sales Tax
  • Morrison & Foerster LLP
  • USA
  • February 6 2016

A recent Advisory Opinion issued by the Department of Taxation and Finance addresses several interesting New York sales tax questions relating to the

Michigan Clarifies Taxation of Online Software Services and Provides Refund Opportunities
  • Dykema Gossett PLLC
  • USA
  • February 5 2016

The application of the Michigan sales and use taxes to payments for remote access to software programs has been a controversial subject for many

Michigan Backs Off Cloud Tax, Refund Opportunities Available
  • McDermott Will & Emery
  • USA
  • January 14 2016

After refusing to back down on the issue for years, the Michigan Department of Treasury (Department) issued guidance last week to taxpayers

Michigan’s New Year Resolution: Refund Opportunities Associated with Electronically Accessed Software and Certain Online Services
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 14 2016

The Michigan Department of Treasury (Department) issued a Notice announcing that it will no longer impose sales or use tax on certain prewritten

Corporate Crime & Investigations Update - 11 January 2016
  • Addleshaw Goddard LLP
  • Ukraine, United Kingdom, USA
  • January 11 2016

Southwark Crown Court ordered Smith and Ouzman Ltd. to pay a total of approximately £2.2 million in relation to bribes paid to public officials for

IRS begins campaign to encourage taxpayers to protect personal information
  • McGuireWoods LLP
  • USA
  • December 3 2015

As we recently reported, on October 20, the IRS announced the implementation of new measures developed in collaboration with state taxing authorities

The DOL Clarifies Its Safe Harbor Guidance for Selecting Annuity Providers and Contracts for Defined Contribution Plans
  • Trucker Huss APC
  • USA
  • October 31 2015

In 2008, the Department of Labor (DOL) issued a safe-harbor regulation for plan investment fiduciaries regarding a prudent process for selecting and

IRS releases guidance on taxability of identity protection services
  • Bradley Arant Boult Cummings LLP
  • USA
  • August 17 2015

As companies and governmental entities increasingly do business and store sensitive information in online or cloud-based environments, the risk of

Online health care, consumer data, cybersecurity risks, accounting fraud, patents Expect Focus Vol. II, Spring 2015
  • Carlton Fields Jorden Burt PA
  • Global, USA
  • June 17 2015

Large-scale data breaches have become increasingly common, bringing with them not only bad press and loss of customer goodwill

Arizona ALJ: remote provider of subscription research service is the lessor of tangible personal property
  • McDermott Will & Emery
  • USA
  • May 15 2015

In a curious decision out of Arizona, an Administrative Law Judge (ALJ) found an out-of-state provider of online research services was properly