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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

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

Spotlight on Tennessee: Chancery Court rejects costs of performance sales factor sourcing in Vodafone Americas
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • April 29 2013

When apportioning net earnings for franchise and excise tax purposes, Tennessee continues to source gross receipts from sales of services to the

Payments for telephone number “porting” services not subject to sales tax
  • Morrison & Foerster LLP
  • USA
  • December 5 2011

The New York State Department of Taxation and Finance has ruled that telecommunications carriers’ payments to an administrator to manage and maintain regional databases for telephone number “porting” are not subject to New York sales and use tax

Industry urges Congress to act on wireless tax bills
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • April 20 2012

As millions of Americans put the finishing touches on federal tax returns that were due on Tuesday, executives of wireless association CTIA and six major wireless carriers wrote to leaders of the Senate Finance Committee to urge passage of separate bills that would impose a five-year moratorium on new state or local taxation of wireless services and establish a national framework for taxes applied to digital goods and services

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

U.S. Senate passes $838 billion stimulus bill; cuts broadband funding under CollinsNelson amendment to $7 billion
  • Dentons
  • USA
  • February 10 2009

On February 10, 2009, the U.S. Senate approved by a 61-38 vote a massive $838 Billion stimulus bill (The American Recovery and Reinvestment Act)("ARRA") consisting of tax cuts, tax rebates and infrastructure and other spending to create jobs

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

US tax court rules on depreciation deductions for wireless equipment
  • Kelley Drye & Warren LLP
  • USA
  • July 13 2011

On July 7, in a case of first impression, the US Tax Court (Broz v. Commissioner) reviewed the class lives (depreciation periods) applicable to wireless cellular assets to establish the permissible depreciation deductions of the taxpayer

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