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Results: 1-10 of 1,072

Expect focus - volume III, Summer 2014
  • Carlton Fields
  • 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


SC Public Policy Update - May 6, 2016 May
  • Nexsen Pruet
  • USA
  • May 6 2016

The Senate approved its version of the State’s $7.5 billion budget on Wednesday by giving third reading to H. 5001 (Appropriations Bill) and H. 5002


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


Global Privacy & Cybersecurity Update, Issue 9 - March 2016
  • Jones Day
  • Spain, Taiwan, USA, Hong Kong, Italy, Japan, Mexico, Netherlands, Peru, Canada, China, Colombia, European Union, France, Germany, Belgium, Brazil
  • March 17 2016

For decades, EU data protection rules have set some of the world's highest standards of data protection and are currently undergoing significant


President Signs Permanent Internet Tax Ban Into Law
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • February 26 2016

With the stroke of President Obama's pen, the Permanent Internet Tax Freedom Act (PITFA), which extends permanently the current federal moratorium


Telecom equipment "shelters" held to be exempt from sales tax
  • Morrison & Foerster LLP
  • USA
  • June 1 2011

A New York State Administrative Law Judge has held that Nextel Partners N.Y. (“Nextel”) is entitled to a refund of sales tax it paid on the purchase of “shelters” used to contain telecommunications equipment


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


Texas Comptroller: no multistate benefit for you!
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 19 2013

In Decision No. 105,442, the Texas Comptroller of Public Accounts denied a telecommunications company's refund claim for sales and use taxes paid on


Gain from the sale of FCC license is business income, says Oregon Tax Court
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 10 2010

In Crystal Communications, Inc., v. Oregon Department of Revenue, the Oregon Tax Court held that gain from the sale of an FCC license was business income to a corporation engaged in the telecommunications services business


Roam if you want to: MTSA’s application to foreign roaming
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 10 2010

In what appear to be two of the first rulings under the federal Mobile Telecommunications Sourcing Act (MTSA), two states’ tax administrations have recognized that the Act constrains the states’ power to tax wireless communications roaming charges associated with foreign (non-U.S.) customers or communications