Legal Articles: Eversheds Sutherland (US) LLP

 







Document(s) published by this organization: 609


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HTMLFirst U.S. Shale Gas Reaches Japan
Sutherland Asbill Brennan LLP;
Legal Alert/Article
January 11, 2017, previously published on January 9, 2017
Reuters reports that Japan’s JERA Co., a joint venture between Tokyo Electric Power and Chubu Electric Power, has imported the country’s first LNG produced from U.S. shale gas in the lower-48 states. Historically, Japan has imported U.S. LNG only from Alaska. According the report, the...

 

HTMLPardon My French, But You're A Taxpayer: Out-of-State Baker's Croissants Lead to B&O Nexus in Washington
Zachary T. Atkins, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 11, 2017, previously published on January 9, 2016
The Washington State Department of Revenue ruled that an out-of-state baker whose only in-state “presence” was its use of in-state independent commissioned sales representatives to solicit orders had substantial nexus with Washington and therefore was subject to the state’s...

 

HTMLCalifornia Appeal Court Upholds $2.8 Million Refund for Comcast on Unitary Business Issue
Madison J. Barnett, Chelsea E. Marmor; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 9, 2017, previously published on January 3, 2017
The California Court of Appeal upheld Comcast’s $2.8 million franchise tax refund, determining that: (1) Comcast and its subsidiary QVC were not unitary, such that QVC was properly excluded from Comcast’s combined group, and (2) a termination fee Comcast received from a failed merger...

 

HTMLBluebonnet Electric Released from Liability Related to 2011 Wildfire
Sutherland Asbill Brennan LLP;
Legal Alert/Article
January 9, 2017, previously published on January 6, 2017
The Smithville school board members voted to release Bluebonnet Electric Cooperative (Bluebonnet) for any liability related to the 2011 Bastrop County Complex Fire. The fire was caused by trees that fell on Bluebonnet’s power lines during high winds in the middle of the driest 12-month period...

 

HTMLNew Jersey Tax Court Rejects Application of 100% Apportionment Factor But Denies In-State Company's Bid to Use Three-Factor Formula
Zachary T. Atkins, Open Weaver Banks; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on November 14, 2016
The New Jersey Tax Court held that apportioning all of a company’s income to New Jersey for corporate business tax purposes, even with the allowance of a credit for taxes paid to separate-return states, failed to fairly reflect the company’s business activities in New Jersey.

 

HTMLTwo Bites, Zero Success: South Carolina Court of Appeals Determines Department Did Not Satisfy Its Burden to Justify Alternative Apportionment
Elizabeth S. Cha, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on November 22, 2016
On October 26, 2016, the South Carolina Court of Appeals reversed a lower court ruling and determined the Department of Revenue (Department) failed to satisfy its burden of showing that the statutory apportionment formula did not fairly represent Rent-A-Center West Inc.’s (RAC) business...

 

HTMLState Corporation Takes Over Alaska LNG Project
Sutherland Asbill Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on January 3, 2017
The Alaska Gasline Development Corporation (AGDC) announced that it has reached an agreement with affiliates of ExxonMobil, BP and ConocoPhillips, whereby AGDC will assume the responsibility for the technical and regulatory activities associated with the proposed Alaska LNG project, consisting of...

 

HTMLSEC Staff Provides Guidance on Disclosure of Sales Load Variations and Filing of New Share Classes in Light of the DOL Fiduciary Rule
Eric A. Arnold, Frederick R. Bellamy, Cynthia R. Beyea, Thomas E. Bisset, Steven B. Boehm; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on January 5, 2017
On December 16, 2016, the Division of Investment Management (IM) of the Securities and Exchange Commission (SEC) published a Guidance Update (the Guidance) providing guidance on disclosure issues and filing requirements regarding variations in mutual fund sales loads and new mutual fund share...

 

HTMLNew Jersey Tax Court Analyzes Credit Card Receipt Sourcing
Andrew D. Appleby, Douglas J. Upton; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on November 15, 2016
The New Jersey Tax Court determined that credit card issuers must source to New Jersey all of their interest and interchange fee receipts, and half of their credit card service fees, from New Jersey accountholders. The Tax Court concluded that the Division of Taxation’s regulations required...

 

HTMLNYC Tax Appeals Tribunal Allocates Consulting Service Provider's Receipts Based on Location of Consultants
Jessica Allen, Jonathan A. Feldman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 6, 2017, previously published on November 30, 2016
The New York City Tax Appeals Tribunal administrative law judge (ALJ) determined that a taxpayer’s receipts for consulting services should be allocated based on where the services were rendered, not where the solicitation and payment for the services occurred.

 


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