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HTMLEdmonton Industrial Park to Develop LNG for Export to China
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The Edmonton Economic Development Corporation (EEDC) announced plans to build a 1,000 acre industrial park in Sturgeon County, including a facility to make LNG to export to China. EEDC signed a memorandum of understanding with two partners - Gascana AB Energy Ltd. And Gascana-Sino Industrial Park...

 

HTMLFERC Provides Project Update for Golden Pass LNG
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
FERC has released an update on the status of its review of Golden Pass LNG’s application for an export facility at an existing import terminal in Jefferson County, Texas, a new three-mile long pipeline in Calcasieu Parish, Louisiana, three new compressor stations in Jefferson County, Texas,...

 

HTMLA Smorgasbord of State Tax Issues: Virginia Addresses Entity Classification, Nexus and Subject-to-Tax Add-Back Exception
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
In a post-audit challenge by a taxpayer, the Virginia Tax Commissioner addressed entity classification, nexus and royalty add-back issues. The Commissioner found that the taxpayer did not provide sufficient evidence that its single member LLC was a disregarded entity or that certain entities were...

 

HTMLDowneast LNG alters plan for LNG Terminal
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
Dean Girdis, CEO of Downeast LNG, announced that the company is altering the proposed Washington County, Maine, facility to be a “bi-directional facility.” The facility would handle both the import and export of natural gas. The proposed project would have the ability to liquefy 2...

 

HTMLHouse Passes Bill to Expedite Timeline for LNG Exports
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 26, 2014
On Wednesday, the U.S. House of Representatives passed H.R. 6, a bill to, among other purposes, expedite approval for the export of LNG to World Trade Organization countries. The bill passed 266-150, and it would reduce the timeline for DOE approval from 90 days to 30 days following the conclusion...

 

HTMLSigned, Sealed, Delivered, They're Ours: Illinois Sources Cloud Computing Receipts Using Market-Based Approach
Sahang-Hee Hahn, Pilar Mata; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The 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...

 

HTMLLNG Exports Bill Faces Uphill Battle in Senate
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
Earlier this week, the U.S. House of Representatives passed, with strong bi-partisan support, H.R. 6 which would expedite the timeline for LNG export applications. It is uncertain if a similar bill will be adopted in the Senate. Congressman Cory Gardner, author of H.R. 6, called on Sen. Mary...

 

HTMLTennessee "Volunteers" Taxpayer for Alternative Apportionment
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The Tennessee Court of Appeals held that the Commissioner had the authority to require Vodafone, a wireless communications provider, to use an alternative apportionment method for Tennessee franchise and excise tax purposes. Vodafone used Tennessee’s statutory cost-of-performance (COP) method...

 

HTMLMTC Speaks with Potential Transfer Pricing Vendors
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 26, 2014
On June 25, the Arm’s Length Adjustment Services Advisory Group (the Group) of the Multistate Tax Commission (MTC) met via teleconference to continue the process of developing a multistate arm’s length pricing adjustment service. States participating in the meeting included Alabama,...

 

HTMLVirginia State Agencies Respond to Cove Point EA
Sutherland Asbill Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
The Commonwealth of Virginia responded to FERC’s Environmental Assessment (EA) for the proposed construction of and improvements to Dominion Cove Point LNG’s liquefication facilities at the existing Cove Point LNG Terminal located in Lusby, Maryland. Virginia agencies concluded that, if...

 


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