We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,125

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


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


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


Changes to IRS treatment of cell phone
  • Fox Rothschild LLP
  • USA
  • October 12 2010

Effective January 1, 2010, the Small Business Jobs and Credit Act of 2010 removes cell phones and similar telecommunication equipment (such as PDAs, blackberry, smart phones and the like) from the "listed property" provisions of Internal Revenue Code section 274(d


Cell phones provided for business purposes treated as a non-taxable working condition fringe benefit
  • Larkin Hoffman
  • USA
  • October 12 2011

On September 14, 2011, the Internal Revenue Service, in Notice 2011-72, provided guidance to businesses regarding the tax treatment of cell phones and “other similar telecommunications equipment,” such as smart phones


MoFo Tech - FallWinter 2014
  • Morrison & Foerster LLP
  • USA
  • October 6 2014

Within a decade, analysts say, the "Internet of Things" will have transformed our lives. Billions of Internet-connected devices will monitor our


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


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


Illinois allows intermediate carrier to source international telecommunications receipts based on its property factor
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 17 2014

The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its


Lighting up dark fiber: Washington turns on retail sales tax for dark fiber
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 16 2014

The Washington State Department of Revenue determined that a telecommunications company's leases of dark fiber were competitive telephone services