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Eversheds Sutherland (US) LLP

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US-EU Covered Agreement: An Overview

European Union, USA - April 21 2017 On January 13, 2017, the then-US Secretary of the Treasury and the then-US Trade Representative (USTR) notified Congress that they had negotiated a

Dial “C” for Confusion: Courts Split on TCPA Definition of Autodialer

USA - March 15 2016 Notwithstanding so-called "guidance" from the Federal Communications Commission (FCC) in its July 2015 Order, the definition of "automatic telephone

Jones Act Waiver Extended in the Wake of Irma and Harvey

USA - September 13 2017 In the wake of fuel shortages arising from Hurricanes Irma and Harvey, Tuesday evening the US Customs and Border Protection (Customs) extended and

IRS Provides Safe Harbor for Inadvertent Normalization Violations

USA - September 12 2017 On September 7, 2017, the IRS issued Revenue Procedure 2017-47, which provides a safe harbor for regulated public utilities for inadvertent or

Cybersecurity Certifications Now Required to Access Death Master File

USA - November 10 2016 Tough cybersecurity certification requirements for parties seeking access to certain information in the Social Security Death Master File (DMF) take

North Carolina Supreme Court Determines that Bank's Market Discount Income Is Not Deductible as Interest

USA - September 20 2017 The North Carolina Supreme Court affirmed the North Carolina Business Court’s decision that Fidelity Bank was precluded from deducting “market

Massachusetts Supreme Judicial Court Holds Taxation of Drop Shipments Is Constitutional

USA - September 20 2017 The Massachusetts Supreme Judicial Court held that an in-state wholesaler was required to collect and remit sales tax on drop shipment sales made to

New California Tax Agencies’ Roles Clarified

USA - September 20 2017 On September 16, 2017, California Governor Jerry Brown signed Assembly Bill (A.B.) 131 into law, making various changes to the Taxpayer Transparency

How is Hurricane Season Impacting Your Supply Contracts?

USA - September 19 2017 The 2017 hurricane season has already had a significant impact, with Hurricanes Harvey and Irma causing billions of dollars of damage in Texas and

NHTSA Releases New Automated Vehicle Policy

USA - September 15 2017 The US Department of Transportation (DOT) and the National Highway Traffic Safety Administration (NHTSA) this week released Automated Driving Systems