Refine your search

Content type
Tags
Firm name
Author
Jurisdiction
Language

319 results found

Article
Ask Lexy

Frost Brown Todd LLP | USA | 28 Jul 2023

Aftershocks: Where Do Businesses Go After ‘Mallory’?

Businesses operating in multiple states should take heed of the U.S. Supreme Court’s recent opinion in Mallory v. Norfolk Southern Railway Co. In…
Article
Ask Lexy

Mayer Brown | USA | 30 Jun 2023

Supreme Court rejects Due Process Clause challenge to Pennsylvania statute requiring out-of-state corporations to consent to jurisdiction as a condition of registering to do business

The Supreme Court’s recent decision in Mallory v. Norfolk Southern Railway Co. creates substantial uncertainty over whether companies that register…
Article
Ask Lexy

Crowell & Moring LLP | USA | 30 Jun 2023

Supreme Court Rules That Due Process Allows States to Compel Businesses to Consent to “All-Purpose” Jurisdiction as the Price of Doing Business Within the State

Can a state court, consistent with the Due Process Clause, compel a foreign corporation seeking to do business in the state to consent to general…
Article
Ask Lexy

Eversheds Sutherland (US) LLP | USA | 22 Mar 2019

Too Bad, So Sad - Virginia Supreme Court Upholds COP Apportionment Despite Subjecting the Taxpayer to Double Taxation

The Virginia Supreme Court held that the use of the cost-of-performance method to apportion nearly 100% of the taxpayer’s sales of services to…
Article
Ask Lexy

Akerman LLP | USA | 13 Feb 2019

Tempest in a Teapot? The Due Process Clause Implications of Kaestner Trust

The two primary constitutional weapons used to combat the application of state tax laws are the Due Process Clause and the Commerce Clause. That said…
Article
Ask Lexy

Womble Bond Dickinson (US) LLP | USA | 7 Feb 2019

An Overview of Damages Recoverable Under the Fair Credit Reporting Act

Often, when faced with litigation, it can be difficult to assess potential exposure for defendants. While actual damages may be easy to calculate…
Article
Ask Lexy

Baker McKenzie | USA | 7 Feb 2019

Massachusetts Sued (In Massachusetts) Over pre-Wayfair Remote Sales Tax Regulation

Six online retailers recently sued the Massachusetts Department of Revenue over the pre-Wayfair enforcement of regulation 830 CMR 64H.1.7 (“Remote…
Article
Ask Lexy

Eversheds Sutherland (US) LLP | USA | 1 Feb 2019

Washington Sources ATM Card Processor’s Receipts to the Location of its Customers’ Business Activities for B&O Tax

The Washington Department of Revenue Appeals Division ruled that for B&O apportionment purposes under the “services and other activities” tax…
Article
Ask Lexy

Reed Smith LLP | USA | 25 Jan 2019

Listen Up Youse Guys − The Fastest Way Out of Pennsylvania’s Deep End

We’ve been chronicling the troubles that defendants have been having in getting Pennsylvania courts to follow the Due Process requirements of personal…
Article
Ask Lexy

Reed Smith LLP | USA | 11 Jan 2019

Supreme Court to Consider Due Process Nexus

On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992…
Previous page 1 2 3 ...