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 622

Online health care, consumer data, cybersecurity risks, accounting fraud, patents Expect Focus Vol. II, Spring 2015
  • Carlton Fields Jorden Burt
  • Global, USA
  • June 17 2015

Large-scale data breaches have become increasingly common, bringing with them not only bad press and loss of customer goodwill


No Missouri use tax due when aircraft is purchased for immediate lease to a Missouri common carrier
  • Spencer Fane Britt & Browne LLP
  • USA
  • March 3 2015

In its recent ruling in Five Delta Alpha, LLC v. Director of Revenue, the Missouri Supreme Court has ruled that an aircraft transfer is exempt from


New bill provides New York sales and use tax exemption for general aviation aircraft
  • Kaye Scholer LLP
  • USA
  • February 10 2015

New York State Assemblywoman Donna Lupardo (D) has sponsored a bill (A03431), the "New York Aviation JOBS Act," that provides an exemption from New


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


Legal goulash
  • Bracewell & Giuliani LLP
  • USA
  • September 4 2014

Growing up, I always thought that goulash was some kind of dish where everything in the refrigerator ended up participating. (Wikipedia tells me that


New ruling: “all air transportation services are not subject to South Dakota sales or use tax.”
  • Spencer Fane Britt & Browne LLP
  • USA
  • September 3 2014

The South Dakota Department of Revenue recently issued a release stating that "all air transportation services are not subject to South Dakota sales


Michigan continues close scrutiny of related party aircraft leases
  • Barnes & Thornburg LLP
  • USA
  • August 4 2014

Michigan Court of Appeals has determined in FMG Leasing, LLC v. Dep't of Treasury No. 312448, 2014 WL 2931938 (Mich. Ct. App. June 26, 2014), that a


Lessor of aircraft denied Michigan use tax exemption because aircraft was not leased to the general public in an arm's length transaction
  • Spencer Fane Britt & Browne LLP
  • USA
  • July 25 2014

In FMG Leasing, LLC v. Dep't of Treasury, FMG Leasing was a limited liability company formed to hold title to an aircraft. No. 312448, 2014 WL


“Common carrier” and “sale for resale” tax exemptions denied to lessor of aircraft
  • Spencer Fane Britt & Browne LLP
  • USA
  • July 9 2014

The Missouri Administrative Hearing Commission has held that a lessor of an aircraft does not qualify for the "common carrier" or the "sale for


The importance of borders in a borderless world: Ontario Court stays action for U.S. transportation taxes
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 4 2014

In Prince v. ACE Aviation Holdings Inc., the Ontario Court of Appeal stayed a class action based on allegations that Air Canada had improperly