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Global Anti-Bribery Year-in-Review: 2016 Developments and Predictions for 2017
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • Canada, Ireland, United Kingdom, USA
  • February 7 2017

The past year was consequential for FCPA enforcement in numerous respects, including blockbuster penalties, new policy initiatives, and the SEC's

A Chiropractor's Delight: Taxpayer's "PoP" Makes Internet Backbone Service Not Taxable in Pennsylvania (Again)
  • Eversheds Sutherland (US) LLP
  • USA
  • December 20 2016

The Commonwealth Court of Pennsylvania recently reaffirmed its decision that Level 3’s network infrastructure services (including local dial networks

February 2017 International Trade Compliance Update
  • Baker McKenzie
  • Canada, China, European Union, Global, United Kingdom, USA
  • February 20 2017

On 27 January 2017, the UN Security Council adopted Resolution 2339 (2017) with respect to the situation in the Central African Republic. The Security

January International Trade Compliance Update
  • Baker McKenzie
  • USA, Canada, European Union, United Kingdom
  • January 2 2017

On 30 November 2016, the UN Security Council unanimously approved Resolution 2321 (2016), imposing new sanctions on the Democratic People’s Republic

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

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

Applying costs of performance to apportion service income: Massachusetts and Oregon courts reach differing conclusions
  • Eversheds Sutherland (US) 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

ALJ Rules That City Utility Tax Does Not Apply to Charges Related to Long-Distance Telephone and Internet Access Services
  • Morrison & Foerster LLP
  • USA
  • February 3 2017

A New York City Administrative Law Judge held that an assortment of charges related to long-distance telephone services were not subject to the New

Web-Based Communication Interface Subject to Tennessee Sales and Use Tax
  • Eversheds Sutherland (US) LLP
  • USA
  • December 29 2016

The Tennessee Department of Revenue (Department) released a letter ruling stating that a taxpayer’s charges for use of its web-based interface are

NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax
  • Eversheds Sutherland (US) LLP
  • USA
  • January 19 2017

On December 29, 2016, a New York City Administrative Law Judge (ALJ) determined that Sprint's long distance telecommunications service fees were