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International Trade Compliance Update - July 2016
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • July 14 2016

On 29 June 2016, the WTO announced that Afghanistan notified the WTO that its Parliament has ratified its Protocol of Accession, clearing the final


US Policy and Politics Fall Preview - A Labor Day Beach Read
  • Dentons
  • USA
  • August 31 2016

This has been an historic and history-defying summer for US politics. Hillary Clinton has broken through the proverbial glass ceiling and become the


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


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


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


California stateassessed property valuation work underway at State Board of Equalization
  • Winston & Strawn LLP
  • USA
  • April 8 2010

The California State Board of Equalization ("SBE") is responsible for assessing property tax on property owned or used by telephone companies companies selling or transmitting gas or electricity and other specified companies operating in California


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


Taxpayers continue to bring 'operational test' cost of performance appealsargument even stronger in light of AT&T decision
  • Reed Smith LLP
  • USA
  • January 17 2013

The Department continues to challenge out-of-state service providers that have sourced receipts outside of Massachusetts under the all-or-nothing


Applying costs of performance to apportion service income: Massachusetts and Oregon courts reach differing conclusions
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 8 2011

Recent decisions from two different state judicial bodies differ on how to apply costs of performance to a telecommunications company’s receipts from sales of services


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