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|The Final OECD BEPS Tome Has Arrived|
J. Clark Armitage, Peter A. Barnes, Neal M. Kochman, Patricia Gimbel Lewis, H. David Rosenbloom; Caplin & Drysdale, Chartered;
October 8, 2015, previously published on October 8, 2015Remarkably on schedule, the OECD this week issued a comprehensive and integrated set of measures to attack base erosion and profit shifting (BEPS) on a global basis. Comprising 15 "Actions" on central issues such as transfer pricing, country-by-country reporting and transfer pricing...
|Michigan's New Offer in Compromise Program|
Christopher Brian Best; Weltman, Weinberg & Reis Co., L.P.A.;
October 7, 2015, previously published on September 25, 2015Michigan's new Offer in Compromise (OIC) Program provides taxpayers a solution to their outstanding state tax liability. It also provides the Michigan Department of Treasury (also known as "the Treasury" or "Treasury") with time saving mechanisms to help collect on an otherwise...
|Mexico Releases Framework for Investment Trusts in Energy and Infrastructure|
José Estandía, Antonio Franck C., Rodrigo Gómez, Luis R. Salinas, Alberto de la Parra Z.; Jones Day;
October 7, 2015, previously published on September 2015The Mexican government, through its Tax Administration Service, has released a preliminary framework for fiscally transparent trusts focused on energy and infrastructure investments. The tax treatment of such "Energy and Infrastructure Trusts" is similar to that of FIBRAs (Mexican Real...
|Missed Connections: Wyoming Board Rules that Temporary Storage Does Not Trigger Use Tax|
Olga Jane Goldberg, Amy F. Nogid; Sutherland Asbill & Brennan LLP;
October 5, 2015, previously published on October 2, 2015The Wyoming State Board of Equalization held that telecommunications equipment shipped to and temporarily stored in Wyoming by a purchaser before being transported by the purchaser for installation in Montana by the manufacturer was not subject to the state’s use tax. Range Telephone...
|Huckleberry Sound? Montana Supreme Court Orders OTCs to Collect Sales Tax on Reservation Fees|
Charles C. Kearns, Christopher Mehrmann; Sutherland Asbill & Brennan LLP;
October 2, 2015, previously published on September 30, 2015The Montana Supreme Court held that online travel companies (OTCs) - including Priceline, Expedia, Orbitz and others - are subject to the state’s sales taxes on accommodations, campgrounds and rental vehicles, but are not subject to the state’s lodging facility use tax. The court held...
|"Show Me" Software Taxation: Missouri Department of Revenue Issues Letter Ruling on Various Software Transactions|
Charles C. Kearns, Robert P. Merten; Sutherland Asbill & Brennan LLP;
October 2, 2015, previously published on September 30, 2015The Missouri Department of Revenue has issued a comprehensive letter ruling answering 12 software-related sales tax questions on issues concerning canned software, custom software, software licenses, software invoices, software installation and software maintenance agreements. Missouri Department...
|"Please Hang Up and Try Again": Walkie-Talkie Services Are Not "Telephony" Subject to New York State's Telecommunications Excise Tax|
Evan M. Hamme, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
October 2, 2015, previously published on October 1, 2015A New York State Division of Tax Appeals Administrative Law Judge (ALJ) determined that two-way radio communications services, or walkie-talkie services, are not telephone services subject to New York State’s telecommunications excise tax imposed under Tax Law § 186-e (186-e Tax). The...
|Going Nowhere: Taxpayer Must Show Out-of-State Use of Software Licenses for Use Tax Exemption|
Charles C. Kearns, Michael G. Kerman; Sutherland Asbill & Brennan LLP;
October 2, 2015, previously published on October 1, 2015The Indiana Department of Revenue (Department) found that a medical research company that purchased software licenses was entitled to an exemption from use tax for purchases of taxable computer software as long as it could show the licenses were ultimately used outside of Indiana. The Department...
|That Was Fast: Michigan Court of Appeals Upholds Retroactive Repeal of Compact|
Stephen A. Burroughs, Jonathan A. Feldman; Sutherland Asbill & Brennan LLP;
October 2, 2015, previously published on September 30, 2015A mere 28 days after oral argument, a three-judge panel of the Michigan Court of Appeals unanimously upheld a Court of Claims decision that sanctioned the Michigan Legislature’s retroactive withdrawal from the Multistate Tax Compact in 2014 PA 282, by ruling for the Michigan Department of...
|Congress Extends Internet Tax Freedom Act as part of Short-Term Spending Bill|
Sutherland Asbill Brennan LLP;
October 2, 2015, previously published on September 30, 2015On September 30, the U.S. House of Representative voted in favor of H.R. 719, which includes provisions extending the Internet Tax Freedom Act through December 11, 2015. The bill, passed earlier in the day by the Senate, will now head to the President for his signature. If signed into law, this...