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


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


Global Media and Communications Quarterly - Autumn 2016
  • Hogan Lovells
  • European Union, Global, USA
  • November 23 2016

Digital has been one very powerful manifestation of globalization, but like other globalization trends, policymakers are divided on who should govern


TCPA FCC Petitions Tracker - November 8, 2016
  • Kelley Drye & Warren LLP
  • USA
  • November 8 2016

Kelley Drye's Communications Practice Group presents this tracker of active Telephone Consumer Protection Act ("TCPA") petitions before the Federal


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


Unusual Fact Situation? Tennessee Supreme Court Upholds Imposition of Alternative Apportionment in Vodafone v. Roberts
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • March 31 2016

Corporate taxpayers that benefit from cost of performance sourcing face the unwelcome prospect of filing correctly under a state's statute, yet later


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


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


Election 2016: The revolution is upon us
  • Baker & Hostetler LLP
  • USA
  • November 10 2016

In the most shocking election upset in the history of the nation, Donald Trump created a political coalition centered on economic populism and


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