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Safe Harbors Wholesale

Foster Garvey PC

The CAT Is Clearly Ruling the Roost in Oregon – It Is Occupying a Large Amount of Time for Tax Practitioners This Busy Season

Foster Garvey PC on

Temporary Rules Keep Rolling in - The Oregon Department of Revenue (the “Department”) recently issued four new temporary rules relative to the Oregon Corporate Activity Tax (the “CAT”). The new rules went into effect on...more

Dorsey & Whitney LLP

Lower Burden for Wholesalers to Prove Revenue from Resellers

Dorsey & Whitney LLP on

As a general matter, a wholesale provider may meet the Federal Communications Commission’s (“FCC”) reasonable expectation standard and establish revenue from resellers in one of two ways: (1) follow all of the guidance in the...more

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