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Results: 1-10 of 852

In-and-out in Oregon: Department updates rules on apportionment and adjustments
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 27 2014

In an administrative order, the Oregon Department of Revenue (1) repealed a rule related to Oregon's Multistate Tax Compact (MTC) statute, (2) changed


New York Appellate Court affirms trial court ruling in Sprint False Claims Act suit
  • Sutherland Asbill & Brennan LLP
  • USA
  • March 1 2014

The New York Supreme Court, Appellate Division, affirmed a 2013 trial court ruling denying Sprint Nextel Corporation's motion to dismiss the attorney


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


Tennessee SaaS ruling highlights telecommunications concerns for SaaS providers
  • McDermott Will & Emery
  • USA
  • October 20 2014

The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services


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


In state equal protection jurisprudence, the hits just keep on coming
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 29 2013

The Iowa Supreme Court passed on an opportunity to breathe life into equal protection jurisprudence and, instead, rejected Qwest Corporation's


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


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


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


Colorado High Court rejects public utility's request for parity-down
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 1 2013

The Colorado Supreme Court held that the Colorado Division of Property Taxation did not violate a public utility's equal protection and uniformity