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Louisiana Court Holds Video-on-Demand and Pay-Per-View Are Not Tangible Personal Property

Today the Louisiana Fifth Circuit Court of Appeal held that a cable television provider’s video-on-demand (VOD) and pay-per-view (PPV) programming services are not tangible personal property and therefore not subject to sales...more

Tax Law Alert: The Tax Increase Prevention Act of 2014 Extends Expired or Expiring Provisions

Congress this week passed the Tax Increase Prevention Act of 2014 (the Act), which is expected to be signed by President Obama at any time. The Act renews or extends a number of expired or expiring provisions. Some of the...more

Base Erosion and Profit Shifting: The Australian Perspective

In July 2013, the G20 Finance Ministers, including Australia, fully endorsed the base erosion and profit shifting (BEPS) Action Plan. As a result of the Action Plan, the Australian government encouraged a new commitment to...more

Food and Beverage News and Trends

GMO labeling measure defeated in Colorado; results in Oregon too close to call. Colorado’s Proposition 105, which would have required manufacturers to place labels on food containing genetically modified ingredients, was...more

VAT Tips And Traps On Cross Border Supplies – Managing The Risks

The new B2C place of supply rules coupled with the new extended Mini One Stop Shop for telecoms, broadcasting and electronic services are soon to launch (1 January 2015). There are already appearing some gaps in the rules and...more

October 2014 Independent Contractor Compliance and Misclassification Update

- TAX COURT DECISION REMINDS COMPANIES THAT “OFFICERS” ARE STATUTORY EMPLOYEES AND THEREFORE CANNOT BE INDEPENDENT CONTRACTORS. The United States Tax Court held that a company that was engaged in the buying, reconditioning,...more

Tennessee SaaS Ruling Highlights Telecommunications Concerns for SaaS Providers

The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services are subject to the state’s sales tax. At a high level, the provider’s...more

For goodness sake! Taking cause-related marketing rules to heart

Whether it’s an organization that is close to the CEO’s heart, a response to a local tragedy, or a PR move to distract from some unpleasant news, there are times when extending a helping hand can also help a company’s bottom...more

Food and Beverage News and Trends

Bill aims to impose federal excise tax on sugary drinks. On July 29, Representative Rosa DeLauro (D-CT) introduced a bill that would tax soda and other sugary drinks. The bill, which would levy an excise tax of one...more

MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax...more

Is Your Purchaser Accredited? Clarifications from the SEC

Under Rule 506(c), companies can now engage in a general solicitation in conducting private placements but if they do so, they must verify that each purchaser is accredited. The SEC has provided some safe harbors for...more

International Tax News - June 2014

NEW FOR SUPPLIERS OF DIGITAL CONTENT AND INTANGIBLES: DLA PIPER’S GLOBAL VAT GUIDE - Starting January 1, 2015, EU VAT rules for suppliers of digital content, telecommunications and broadcasting services are changing....more

New Chapter For Foreign Telecom Investment In Shanghai Free Trade Zone

The telecom industry has traditionally been highly regulated and restricted in terms of foreign investment in China. China tightly controls what types of telecom business including basic telecom services (BTS) and value-added...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

MoFo New York Tax Insights - Volume 5, Issue 4 - April 2014

In This Issue: City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more

Australian Businesses Supplying Electronic, Telecoms And Broadcasting Services To EU Customers Need To Be Aware Of Changes To EU...

EU VAT CHANGES FOR E-COMMERCE SERVICES - Australian e-commerce businesses that supply services to European customers need to be aware of important "value added tax" ("VAT") changes that will apply across the European...more

Update: EU VAT on E-Commerce

There are a great variety of electronically provided services (“e-services”) and the respective market is rapidly growing. The general definition is that e-services are services which are delivered over the Internet or an...more

MoFo New York Tax Insights - Volume 5, Issue 2 - February 2014

In This Issue: Governor Cuomo Releases Ambitious 2014-15 Executive Budget; Third Department Holds Transfer of Condemned Property Did Not Occur Until After Gains Tax Was Repealed; Trial Court Upholds Constitutionality...more

Law À La Mode - Issue 12 – Winter 2013/14 (Global)

In This Issue: - Mandatory Employment Of Women In Retail Stores In Saudi Arabia: Key points for complying with the new requirements for retailers to employ women in female-oriented stores - No Logo Required:...more

Cross Border VAT - The New One Stop Shop And Changes To The Place Of Supply Of Electronic, Telecoms And Broadcasting Services From...

THE CURRENT DISTORTION The place of supply rules govern where a particular supply takes place, and therefore determine where businesses are obliged to register, collect and remit Value Added Tax (VAT) due on their...more

State + Local Tax Insights -- Fall 2013

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

Spotlight on SALT: Illinois Supreme Court Invalidates the State's "Click-Through Nexus" Statute Under the Internet Tax Freedom Act

Illinois joined a number of other states in 2011 and enacted a "click-through nexus" statute targeting internet retailers for sales and use tax collection obligations. Under the Illinois and similar statutes enacted in other...more

Illinois Supreme Court Holds Internet Sales Tax Preempted by Federal Statute

On Friday morning, the Illinois Supreme Court handed down its opinion in one of its most high-profile pending cases. The Court held in Performance Marketing Association, Inc. v. Hamer that the federal Internet Tax Freedom Act...more

Illinois Supreme Court Holds Federal Law Preempts Click-Through Nexus Law

In a decision released this October 18th, the Illinois Supreme Court upheld the Circuit Court of Cook County’s decision invalidating the Illinois click-through nexus statute in Performance Marketing Association v. Hamer. The...more

PA Tax Law News -- September 2013

In This Issue: Commonwealth Court Denies Manufacturing Exclusion to Service Provider; PA Telecom Gross Receipts Litigation Finally Moving; Philadelphia Property Owners Take Notice! Reassessment Appeal Deadline...more

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