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


2014 summary of new Maine laws
  • Pierce Atwood LLP
  • USA
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most


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


Status updates - 26 November 2014
  • Morrison & Foerster LLP
  • European Union, USA
  • November 26 2014

European regulators have several beefs with Googlethe digital giant has been accused of tax avoidance and violations of data protection lawsbut


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


Electronic messaging services not subject to Colorado sales or use tax as telephone or telegraph service or any other taxable service
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 30 2015

Colorado determined in two private letter rulings that a number of electronic messaging services are not subject to Colorado sales or use tax as a


In other news: REITs windstream, data centers, transmission lines
  • Chadbourne & Parke LLP
  • USA
  • August 22 2014

REITs are getting new attention after an IRS ruling to a telecom company. Arkansas telecom company Windsteam Holdings Inc. said in a securities


California Court of Appeal: ITFA doesn't make the CUT
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 29 2013

The California Court of Appeal, in affirming summary judgment in favor of the City of Los Angeles, concluded that the taxpayer, j2 Global


Repeated IRS warnings haven’t stopped telephone scams
  • Baker & Hostetler LLP
  • USA
  • February 11 2015

In October 2013, the IRS issued taxpayers a warning about a pervasive telephone scam designed to solicit payments and release of personal information


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