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Ontario’s 2015 Budget Makes Changes to Cultural Tax Credits

The Ontario government released its 2015 Budget on April 23, 2015 – and it makes some significant changes to Ontario’s cultural tax credit regime, including the elimination of the sound recording tax credit. (Please note that...more

Are eFax services taxable telecommunications services in Massachusetts?

While Massachusetts’ expansion of its sales tax to include computer-related services was repealed within three months of its enactment, the Massachusetts Department of Revenue continues to take a close look at sales treated...more

IRS Ordered to Make Non-Profit Form 990s Available In a Useful Electronic Format

Federal agencies cannot avoid their obligation to disclose public records in modern electronic formats merely by invoking budgetary constraints, a judge has ruled in a rare decision exploring the scope of the Electronic...more

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

If you are a retailer or a business that accepts or issues coupons, a slew of class action lawsuits should have you double-checking your sales tax collection practices. Recent lawsuits filed by consumers have accused...more

Mississippi Court Rules Discriminatory Exclusion is Unconstitutional

The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more

Hold The Phone! AT&T’s Constitutional Challenge To Mississippi’s Dividend Exclusion Statute Is Still Alive

A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s...more

TracFone Files Supplement to Emergency Petition for FCC Preemption on 911 Fees

As noted in our prior update, in November 2014, the FCC Wireline Competition Bureau issued a Public Notice requesting industry comment on a Petition filed by TracFone Wireless regarding 911 fees charged to Lifeline...more

Department of Revenue Issues Proposed Regulation Taxing Digital Streaming Services

The Alabama Department of Revenue has issued a proposed regulation that, if finalized in its present form, would substantially expand the scope of the state and local rental tax applied to video-on-demand and other digital...more

Potential Impact of Reclassification on State and Local Tax Obligations

The Order tries to minimize the potential that state or local taxes on broadband Internet access service (BIAS) will increase as a result of reclassifying BIAS as a telecommunications service. BIAS providers, however, have...more

Tennessee Court of Appeals Rejects Dormant Commerce Clause Challenge to Cable Exemption in DIRECTV, Inc. v. Roberts

The Tennessee Court of Appeals held on February 27, 2015, that the Tennessee Cable Exemption, which exempts the first $15 of cable television service from sales tax, does not violate the Commerce Clause of the United States...more

Cuba Today

One week ago, I visited Cuba with a delegation from the American Bar Association’s International Law Section. During our visit, we met with government officials, attorneys, law professors, foreign businessmen, journalists...more

ConAgra Brands; Taxpayer Loss in First Post-Gore Decision Signals More Challenges for Intercompany Transactions in Maryland

The Maryland Tax Court recently issued its decision in ConAgra Brands Inc. v. Comptroller of the Treasury, 09-IN-OO-0150 (Md. Tax Ct., Feb. 24, 2015). The case involved the Comptroller’s assertion of nexus over ConAgra...more

Google link tax in Italy after Spain?

Google link tax might be reproduced in Italy after the negative experience that led to the shutting down of Google News in Spain as a consequence of the approval of a similar law....more

Staying Connected in the 2015 Tax Season with the IRS2Go App

As tax filing has evolved from the days of paper and ledgers to electronic filing, it was only a matter of time before the tax community would also embrace the use of mobile technology. While tax season is not eagerly...more

2015: A New Agenda for Europe

Every year, the European Commission (the Commission) adopts a plan of action for the next 12 months. The Work Programme for 2015 is the first one to be presented by the Juncker Commission. It translates into concrete actions...more

Australia: What is and is not a “royalty” for withholding tax purposes? Latest key court decision

By Jock McCormack, James Newnham, Matthew Cridland and Eddie Ahn Introduction The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal...more

The new Italian patent box is also a trademark & design box

In November 2014 we said that the Italian patent box is also a copyright box. The patent box regime, adopted at the end of last year with the 2015 Financial Bill, was recently modified by the so called “Investment Compact...more

Important royalty withholding tax decision

The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal Commissioner of Taxation (2014) FCA1411, which is significant to all...more

The New “Click-Through”?: New York Budget Proposal Requires Marketplace Providers to Collect Tax

On January 21, Governor Cuomo delivered his State of the State address, along with proposing the new budget. The budget has a number of new tax proposals. One of those proposals would have a significant impact on e-commerce...more

Business Law Newsletter - January 2015

In This Issue: - FirstPay Decision: IRS Bests Trustee in Local Tax Case - Privacy Policies for Mobile Apps: One Size Does Not Fit All - Trademark Fees are Decreasing - Excerpt from Trademark Fees are...more

114th Congress Review

With the 114th Congress now officially underway with the Republican Party in control of the House of Representatives and the Senate, ML Strategies will continue our tradition of offering an annual Legislative and Regulatory...more

MoFo New York Tax Insights - Volume 6, Issue 1 - January 2015

In This Issue: - The Top 10 New York Tax Highlights of 2014 - Tribunal Affirms That a Charter Yacht Is Not Exempt from Use Tax as a Commercial Vessel - Court of Appeals Holds City Transfer Tax Does Not...more

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

Energy Tax Alert: Congress Extends Biofuel Incentives

Congress this week passed the Tax Increase Prevention Act of 2014, which extends a number of expired or expiring tax provisions through the end of 2014. The President is expected to sign the Act soon. The Act extends a number...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

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