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Results:1-10 of 4,196

Physical Presence Standard Still Applies for Texas Franchise Tax After Wayfair
  • Eversheds Sutherland (US) LLP
  • USA
  • November 9 2018

The Texas Comptroller of Public Accounts recently ruled that the physical presence nexus standard continues to apply for the Texas Franchise Tax, even


Results are in - state tax ballot measures
  • Eversheds Sutherland (US) LLP
  • USA
  • November 8 2018

The dust is beginning to settle from the 2018 midterm elections. Though the nation has been focused this week on the federal House and Senate races


Multistate Tax Commission to explore updating P.L. 86-272 guidance
  • Eversheds Sutherland (US) LLP
  • USA
  • November 8 2018

At its meeting on November 7, 2018, in Orlando, Florida, the Multistate Tax Commission's (MTC) Uniformity Committee considered several important


Sempra Units Sign HOAs for Mexican LNG Supplies
  • Eversheds Sutherland (US) LLP
  • USA
  • November 7 2018

Sempra Energy has announced that its subsidiaries Infraestructura Energetica Nova S.A.B. de C.V. (IEnova) and Sempra LNG & Midstream have signed three


SEC proposes new variable contract disclosure regime
  • Eversheds Sutherland (US) LLP
  • USA
  • November 6 2018

The US Securities and Exchange Commission (SEC or Commission) recently proposed a new disclosure framework for SEC-registered variable annuity


Deemed participation better than no participation? Proposed regulations expand tax-free treatment to section 956 inclusions of certain shareholders
  • Eversheds Sutherland (US) LLP
  • USA
  • November 6 2018

On October 31, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed


Within REACH? The implications of a no-deal Brexit on your supply chain
  • Eversheds Sutherland (US) LLP
  • United Kingdom, European Union
  • November 5 2018

Brexit is not just a UK issue. If you have EU operations and your supply chain involves the UK, then you need to consider the impact of Brexit on that


Shades of Gray: Comptroller Rules Online Training Courses Are Non-Taxable Services, Not Taxable Information Services
  • Eversheds Sutherland (US) LLP
  • USA
  • November 5 2018

The Texas Comptroller ruled that a taxpayer, which provided education and networking services for the property management industry, was not providing


Tangled Up in Internal Consistency: Minnesota Legend Drug Tax Held Constitutional
  • Eversheds Sutherland (US) LLP
  • USA
  • November 5 2018

The Minnesota Supreme Court held that the state’s gross receipts tax on prescription drugs did not violate the Due Process or Commerce Clauses when


Ex-banker forfeits $43.7 million and pleads guilty to conspiracy to violate the FCPA and launder money
  • Eversheds Sutherland (US) LLP
  • USA
  • November 5 2018

A former banker has agreed to forfeit $43.7 million and has pled guilty to Foreign Corrupt Practices Act (FCPA) violations and money laundering in one