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HTMLFreeport LNG Files to Increase Existing LNG Production Capacity Authorization
Sutherland Asbill Brennan LLP;
Legal Alert/Article
June 26, 2015, previously published on June 25, 2015
Freeport LNG Development has filed an application with FERC to amend its existing authorization to increase the total LNG production capacity of its Liquefaction Project under construction on Quintana Island, in Brazoria County, Texas, from the currently authorized 1.8 Bcf/day (657 Bcf/year) to...

 

HTMLTyler Pipe II? Washington Court of Appeals Rejects Transactional Nexus Argument, Upholds B&O Tax on Drop Shipments
Madison J. Barnett, Evan M. Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 26, 2015, previously published on June 25, 2015
The Washington Court of Appeals upheld a broad application of the Washington Business and Occupation (B&O) tax to sales between an out-of-state seller and out-of-state purchasers when the products are delivered in Washington. Although the taxpayer maintained a research and product development...

 

HTMLSabine Pass LNG Files Construction Status Report
Sutherland Asbill Brennan LLP;
Legal Alert/Article
June 25, 2015, previously published on June 24, 2015
Sabine Pass LNG filed a report with FERC covering construction activities through May 2015 at its LNG export terminal in Cameron Parish, La. Stage 1 (liquefaction trains 1 and 2) engineering and procurement are 100% complete, and subcontract and direct hire construction work are 71.2% and 81.9%...

 

HTMLMaster Limited Partnerships: Proposed Tax Regulations Scale Back Activities Giving Rise to Qualifying Income
Benjamin G. Clark, Catherine M. Krupka, David T. McIndoe, Daniel R. McKeithen, David A. Roby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 25, 2015, previously published on June 24, 2015
The Treasury Department (Treasury) and the Internal Revenue Service (Service) have issued proposed tax regulations (Proposed Regulations) that provide guidance on, and significantly scale back, the types of activities relating to minerals and natural resources that generate “qualifying...

 

HTMLDeadline Approaching for Submission of 2014 BEA Survey of U.S. Direct Investment Abroad and Foreign Direct Investment in the U. S.
Katherine Meyers Cohen, N. Jerold Cohen, Dorothy Black Franzoni, Matthew J. Gries, Michael B. Koffler; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 25, 2015, previously published on June 24, 2015
The Bureau of Economic Analysis (BEA) of the U.S. Commerce Department is conducting its quinquennial (every five years) survey of investment in foreign entities. The BE-10 Benchmark Survey (BE-10 Survey) is the most comprehensive survey of U.S. investment abroad. The collection of this information...

 

HTMLSEC Announces First Charges Against Underwriters under MCDC Initiative
Matthew W. Nichols, Darryl F. Smith; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 24, 2015, previously published on June 23, 2015
On June 18, the U.S. Securities and Exchange Commission (SEC) announced enforcement actions against 36 municipal bond underwriters, the first enforcement actions against underwriters brought by the SEC under the Municipalities Continuing Disclosure Cooperation Initiative (MCDC Initiative), which...

 

HTMLA Proposed Assessment Is Not an Assessment for Statute of Limitations Purposes in Florida
Zachary T. Atkins, Open Weaver Banks; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 24, 2015, previously published on June 23, 2015
In a closely followed case, a Florida district court of appeal held that a proposed assessment is not an assessment for statute of limitations purposes. The Florida Department of Revenue generally has three years to “determine and assess” any tax, penalty or interest due. The Department...

 

HTMLThe Finite Life of a Patent Upheld: No Royalties After Expiration
Ann G. Fort, Robert R.L. Kohse; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 24, 2015, previously published on June 23, 2015
The U.S. Supreme Court, in a 6 to 3 ruling citing stare decisis, upheld the half-century rule against royalty payments accruing after expiration of a patent. The Court’s decision in Kimble v. Marvel Entertainment, LLC is a reminder to all current and potential licensing parties that patent...

 

HTMLSEC Announce First Changes against Underwriters under MCDC Initiative
Sutherland Asbill Brennan LLP;
Legal Alert/Article
June 24, 2015, previously published on June 23, 2015
On June 18 the U.S. Securities and Exchange Commission (SEC) announced enforcement actions against 36 municipal bond underwriters, the first enforcement actions against underwriters brought by the SEC under the Municipalities Continuing Disclosure Cooperation Initiative (MCDC Initiative), which was...

 

HTMLB.C. Legislature to Consider Law to Facilitate Pacific Northwest LNG Terminal Construction
Sutherland Asbill Brennan LLP;
Legal Alert/Article
June 24, 2015, previously published on June 23, 2015
The Globe and Mail reports that the British Columbia (B.C.) legislature will meet starting July 13, 2015, to consider legislation to enable the province to enter into a project development agreement to facilitate the development of the proposed Petronas-led Pacific Northwest LNG export terminal on...

 


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