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HTMLNew Jersey Supreme Court Delivers Good News to Taxpayers in UPS Case
Andrew D. Appleby, Nicole D. Boutros; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 16, 2014, previously published on December 05, 2014
The New Jersey Supreme Court held that the New Jersey Division of Taxation improperly exercised its discretion when it refused to waive its imposition of $1.8 million in late payment penalties and tax amnesty penalties. The taxpayers, five subsidiaries of United Parcel Service of America...

 

HTMLSometimes, Breaking Up Isn't Hard To Do: Florida Grants Taxpayer's Request for Deconsolidation
Sahang-Hee Hahn, Prentiss Willson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 12, 2014, previously published on November 26, 2014
The Florida Department of Revenue permitted a taxpayer to discontinue filing Florida consolidated corporate income tax returns because the taxpayer established that its affiliated group’s business focus had changed significantly since making its election. In Florida, a parent corporation may...

 

Adobe PDFNAIC 2014 Fall National Meeting and Congressional Hearing on Global Standards in Insurance Regulation
Eric A. Arnold, B. Scott Burton, Eric R. Fenichel, Ling Ling, John S. Pruitt; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 12, 2014, previously published on November 24, 2014
The National Association of Insurance Commissioners (NAIC) met for its Fall National Meeting in Washington, D.C. from November 14th through November 19th. As with prior meetings, competition among state, Federal and international regulators for leadership in setting regulatory policy and standards...

 

HTMLSouthern Stipulation: Tennessee and South Carolina Agree Cloud Collaboration is Taxable Communication
Charles C. Kearns, Jessica L. Kerner; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 12, 2014, previously published on November 26, 2014
In what appears to be the latest in a series of conflicting rulings issued to the same company from at least seven other states, Tennessee and South Carolina have rendered their own opinions addressing the application of sales tax to cloud collaboration service.

 

HTMLCFTC Clarifies Dealer Requirement to Notify Customers of Right to Segregation of Initial Margin for Uncleared Swaps
Brian Barrett, James M. Cain, Daphne G. Frydman, David T. McIndoe, Mark D. Sherrill, R. Michael Sweeney; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 10, 2014, previously published on November 4, 2014
On October 31, the Division of Swap Dealer and Intermediary Oversight (Division) of the Commodity Futures Trading Commission (CFTC) issued a staff interpretation regarding the notification of the right to segregation of initial margin in uncleared swap transactions.1 The interpretation also...

 

HTMLESMA Issues Revision of the Technical Standards on Reporting under Article 9 of EMIR
Brian Barrett, James M. Cain, Daphne G. Frydman, David T. McIndoe, Mark D. Sherrill; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 10, 2014, previously published on November 24, 2014
On November 10, the European Securities and Markets Authority (ESMA) published a consultation paper relating to the Regulatory Technical Standards and Implementing Technical Standards (collectively, the Technical Standards), which address the reporting obligations under the European Market...

 

HTMLTCPA Risks Increase for the Financial Services Industry
Keith J. Barnett, Thomas M. Byrne, Ellen M. Dunn, Juan C. Garcia; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 10, 2014, previously published on November 4, 2014
Companies in the financial services industry are being targeted in lawsuits brought under the Telephone Consumer Protection Act (TCPA). Record-setting class action settlements like the recent $75 million settlement involving Capital One have captured the headlines. Moreover, unsettled law...

 

HTMLJust the Fax: Recent TCPA Developments on Liability for Unsolicited Faxes and Fax Opt-Out Notices
Keith J. Barnett, Thomas M. Byrne, Ellen M. Dunn, Juan C. Garcia, Allegra J. Lawrence-Hardy; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
December 10, 2014, previously published on November 6, 2014
The end of October 2014 saw two significant developments for Telephone Consumer Protection Act (TCPA) rules governing facsimile transmissions, fax opt-out notices and liability for faxes sent by third parties.

 

HTMLProve It!: Illinois Cook County Circuit Court Finds That Relator Failed to Meet Burden Under the Illinois False Claims Act
Nicole D. Boutros, Pilar Mata; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 28, 2014, previously published on November 25, 2014
The Illinois Cook County Circuit Court held that an Illinois law firm (the Relator) that filed a qui tam lawsuit against a taxpayer failed to meet its burden to prove the taxpayer knowingly failed to collect and remit Illinois use tax, as required under the Illinois False Claims Act. The taxpayer...

 

Adobe PDFESMA Issues Final Draft Standards for the Central Clearing of Certain Interest Rate Swaps under EMIR
Brian Barrett, James M. Cain, Daphne G. Frydman, David T. McIndoe, Paul Sinnott; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 4, 2014, previously published on October 14, 2014
On October 1, the European Securities and Markets Authority (ESMA) issued final draft regulatory technical standards (RTS) with respect to the central clearing of four classes of interest rate swaps (IRS). The RTS follows ESMA’s publication on July 11, 2014 of a consultation paper on the IRS...

 


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