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HTMLThree's a Crowd: Texas Court of Appeals Denies Taxpayer's MTC Three-Factor Election
Andrew D. Appleby, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The Texas Court of Appeals held that a taxpayer was not entitled to elect the Multistate Tax Compact (MTC) three-factor formula because the Texas franchise (margin) tax is not an “income tax,” as defined in the MTC. Specifically, the court ruled that the franchise tax is not...

 

HTMLNo Alternative to Nexus: Parent's Royalty Addback Does Not Eliminate Licensing Subsidiary's New Jersey Filing Obligation
Nicole D. Boutros, Amy Nogid; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The New Jersey Tax Court ruled that the Division of Taxation (“Division”) properly required a foreign (non-New Jersey domesticated) corporation to file corporation business tax (“CBT”) returns reporting licensing revenue from its parent attributable to New Jersey, based on...

 

HTMLSEC Issues Guidance Clarifying Anti-Retaliation Provision of Dodd-Frank Act
Thomas R. Bundy, Patricia A. Gorham, Cynthia M. Krus, Allegra J. Lawrence-Hardy, Robert D. Owen; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 12, 2015, previously published on August 11, 2015
On August 4, the U.S. Securities and Exchange Commission (SEC or “the Commission”) issued guidance that further clarifies the Dodd-Frank Act’s anti-retaliation provision.1 According to the Commission, Section 21F of the Securities Exchange Act of 1934 (the Exchange Act) protects...

 

HTMLThe Windy City’s Taxes on Cloud Computing, Streaming Services
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Leah Robinson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 10, 2015, previously published on August 10, 2015
On August 7, the Chicago Department of Finance delayed the effective date of the imposition of the Personal Property Lease Transaction Tax (the Lease Tax) on cloud computing services from September 1, 2015, to January 1, 2016. However, the Department did not delay the effective date of the...

 

HTMLCFTC and NFA Afford Relief from Certain CTA Periodic Reporting Obligations
Brian Barrett, James M. Cain, Daphne G. Frydman, David T. McIndoe, Mark D. Sherrill; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 7, 2015, previously published on August 6, 2015
On July 21, the staff of the Commodity Futures Trading Commission’s (CFTC) Division of Swap Dealer and Intermediary Oversight (DSIO) published an exemptive letter that provides relief from periodic reporting on CFTC Form CTA-PR to commodity trading advisors (CTAs) that do not direct client...

 

HTMLOut of Steam: Nuclear Power Company Loses Bid for New York Manufacturing Tax Credits
Open Weaver Banks, Chris Mehrmann; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 31, 2015, previously published on July 30, 2015
A New York appellate court denied a nuclear power company’s bid for manufacturing tax credits, finding that equipment used at two power plants to produce steam and water during the electricity generation process was not used for manufacturing. The taxpayer argued that the process of creating...

 

HTMLUpdate on NAIC and State Regulatory Activity on “Price Optimization”
Eric A. Arnold, Thomas W. Curvin, Stephen E. Roth, Cynthia R. Shoss, Phillip E. Stano; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 24, 2015, previously published on July 23, 2015
Regulatory activity on price optimization appears to be coming to a head. The National Association of Insurance Commissioners (NAIC) Casualty Actuarial and Statistical (C) Task Force is continuing to gather input, with all roads leading toward a significant discussion of the issue at the upcoming...

 

HTMLIRS Establishes 80% Threshold for Energy Companies to Apply When Determining Whether “Substantially All” of a Major Component Has Been Replaced
Herbert N. Beller, Ellen McElroy, Michael D. Resnick, Meghana D. Shah, H. Karl Zeswitz; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 23, 2015, previously published on July 23, 2015
On July 6, the Internal Revenue Service (IRS) Large Business and International Division issued a Directive1 to IRS agents regarding how to determine when a major component pertaining to steam or electric generation property has been replaced for purposes of the tangible property regulations. Agents...

 

HTMLHog Wild: In Harley-Davidson, California Court of Appeal Finds Discrimination, Affirms Nexus
Andrew D. Appleby, Michael P. Penza; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 22, 2015, previously published on July 21, 2015
The California Court of Appeal held that California’s disparate treatment of intrastate and interstate unitary businesses discriminated against interstate commerce. California requires taxpayers engaged in a unitary business within and without California to calculate their taxable income...

 

HTMLVolcker Agencies Provide Seeding Period Guidance for BDCs, RICs and FPFs in New FAQ
Brian Barrett, Steven B. Boehm, Harry S. Pangas, John Allen Zumpetta; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 22, 2015, previously published on July 21, 2015
On July 16, 2015, the agencies responsible for implementing the Volcker rule (Agencies) issued FAQ 16, which provides guidance on the circumstances under which a seed investment would not cause (i) a registered investment company (RIC), (ii) a business development company (BDC) that has elected to...

 


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