Sutherland Asbill & Brennan LLP New York, AZ Document Search Results (76)
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|Multi-Million Dollar Settlements Prompt Record Filing of TCPA Lawsuits|
Wilson G. Barmeyer, Thomas M. Byrne, Ellen M. Dunn, Allegra J. Lawrence-Hardy, Lewis S. Wiener; Sutherland Asbill & Brennan LLP;
August 18, 2014, previously published on August 12, 2014High-dollar settlements of class actions filed under the Telephone Consumer Protection Act appear to have prompted the filing of a record number of new TCPA cases in federal courts nationwide. In the largest TCPA settlement announced to date, on July 29, 2014, a federal court in Illinois...
|Florida Court of Appeal Holds Insured’s Death Alone Does Not Trigger Unclaimed Property Law Obligations|
Ellen M. Dunn, Robert D. Owen, Phillip E. Stano, Steuart H. Thomsen, Mary Jane Wilson-Bilik; Sutherland Asbill & Brennan LLP;
August 8, 2014, previously published on August 6, 2014In an opinion filed August 5, Florida’s First District Court of Appeal held that Florida’s unclaimed property law does not make life insurance proceeds due and payable at the time of the insured’s death and does not impose an affirmative duty on life insurers to search death...
|Congress Scrutinizes Hedge Funds’ Use of Financial Derivatives|
Bruce M. Bettigole, Thomas A. Cullinan, Yasho Lahiri, William R. Pauls, W. Scott Sorrels; Sutherland Asbill & Brennan LLP;
July 30, 2014, previously published on July 25, 2014This week the Senate Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs (Subcommittee), in conjunction with the Subcommittee’s hearing on July 22, 2014, released a report on hedge funds’ use of financial derivatives considered abusive. In...
|MTC Uniformity Committee Prepares for UDITPA Regulations|
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
July 29, 2014, previously published on July 29, 2014On July 28, the Multistate Tax Commission (MTC) Uniformity Committee tabled two projects to free up resources to work on apportionment regulations in anticipation of the full Commission vote later this week that could amend several key UDITPA sourcing rules.
|Conjunction Junction: Michigan Supreme Court Holds "And" Means "And" for Use Tax Exemption|
Nicole D. Boutros, Timothy Gustafson, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
July 24, 2014, previously published on July 21, 2014 The Michigan Supreme Court held that a taxpayer claiming a Michigan use tax exemption for sales tax “due and paid” on its purchases of tangible personal property must demonstrate that it actually paid sales tax on such property. The taxpayer provided a marine transportation service to...
|Supreme Court of Texas Provides “Much-Needed Clarity” to Texas Spoliation Jurisprudence|
Robert A. Lemus, Robert D. Owen, Kent C. Sullivan, Carter L. Williams; Sutherland Asbill & Brennan LLP;
July 15, 2014, previously published on July 9, 2014On July 3, the Supreme Court of Texas issued a significant opinion in Brookshire Brothers, Ltd. v. Jerry Aldridge, No. 10-0846 (Tex. 2014), that clarifies the standards governing the spoliation of evidence in Texas as well as the parameters of a trial court’s discretion to impose a remedy...
|After All the Preparation, It’s Finally Here: FATCA Becomes Effective July 1, 2014|
Dennis L. Allen, Robert S. Chase, Thomas A. Gick, Jerome B. Libin, Jeffrey H. Mace; Sutherland Asbill & Brennan LLP;
July 9, 2014, previously published on June 30, 2014More than four years after Congress enacted the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147, which added the Foreign Account Tax Compliance Act (FATCA) provisions to the Internal Revenue Code, FATCA will become effective on July 1, 2014. While the importance of this date...
|Idaho Unclaimed Property Rule: Insurers Must Confirm Whether Insureds Have Died|
Thomas W. Curvin, Ellen M. Dunn, Phillip E. Stano, Steuart H. Thomsen, Mary Jane Wilson-Bilik; Sutherland Asbill & Brennan LLP;
July 8, 2014, previously published on July 1, 2014In a recently issued notice of rulemaking, the Idaho State Treasurer’s Office has proposed a temporary rule that, if permanently adopted, would alter two key definitional provisions in the state’s unclaimed property laws relating to life insurance policies and annuity contracts. The...
|Florida's Bob Ross Cloud: Happy, Puffy and Tax-Free|
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
July 3, 2014, previously published on June 25, 2014The Florida Department of Revenue determined that the sale of remote storage and cloud computing services, along with related data transfer fees, are information services not subject to Florida sales tax or Communication Service Tax (CST). The taxpayer’s remote storage service grants...
|Signed, Sealed, Delivered, They're Ours: Illinois Sources Cloud Computing Receipts Using Market-Based Approach|
Sahang-Hee Hahn, Pilar Mata; Sutherland Asbill & Brennan LLP;
July 3, 2014, previously published on June 27, 2014The Illinois Department of Revenue determined that a taxpayer’s cloud computing receipts should be sourced for sales factor purposes using a market-based approach because the receipts were derived from services. The taxpayer was an information technology hosting services provider engaged in a...