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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


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


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


ALJ holds fixed monthly charges for mobile voice services subject to sales tax
  • Morrison & Foerster LLP
  • USA
  • August 5 2014

A New York State Administrative Law Judge has held that sales tax was properly assessed on interstate wireless voice services bundled with intrastate


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


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


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


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


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


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