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Legal Alert: Multistate Tax Commission Enacts Significant Amendments to Its Compact (July 31, 2014)
On July 30, the Multistate Tax Commission (MTC) approved amendments to the Multistate Tax Compact’s (1) definition of nonbusiness income, (2) definition of “sales,” (3) factor-weighting, (4) ...
Legal Alert: Multistate Tax Commission Targets Summer 2015 Implementation of Transfer Pricing Effort (July 29, 2014)
On July 28, the Arm’s Length Adjustment Services Advisory Group (Group) of the Multistate Tax Commission (MTC) met for the third time at the MTC Annual Conference in Albuquerque, New Mexico. The ...
Legal Alert: MTC Uniformity Committee Prepares for UDITPA Regulations (July 29, 2014)
On 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 ...
Legal Alert: Model Transaction Tax Overpayment Act Gains Traction at MTC (July 28, 2014)
On July 21, the Multistate Tax Commission’s (MTC) Uniformity Committee voted unanimously to send to the MTC’s Executive Committee a draft resolution recommending that the MTC endorse a model ...
Legal Alerts: SEC Approves Rule Preventing Barters for Expungement Cooperation – What You Can Do to Ensure Compliance (July 25, 2014)
On July 22, the U.S. Securities and Exchange Commission (SEC) approved the Financial Industry Regulatory Authority’s (FINRA) proposed Rule 2081, which prevents firms or associated persons from ...
Legal Alert: Congress Scrutinizes Hedge Funds’ Use of Financial Derivatives (July 25, 2014)
This 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, ...
Legal Alert: Circuit Court Split Casts Doubt on PPACA Subsidies for Individuals and Employer Penalties in 36 States (July 24, 2014)
Two federal appeals courts issued conflicting rulings on July 22 on whether individual premium subsidies under the Patient Protection and Affordable Care Act (PPACA) are available in 36 states that ...
Legal Alert: Required Summer Reading: Guidance Issued on the Tax Treatment of Guaranteed Minimum Benefit Hedges and Identified Mixed Straddles (July 23, 2014)
Treasury and the IRS offered two pieces of highly anticipated guidance on July 18 that are particularly relevant to the life insurance industry. Specifically: The IRS Large Business and ...
Legal Alert: ISDA Section 2(a)(iii) Amendment Limits Prerogatives of Non-Defaulting Parties (July 22, 2014)
On June 19, the International Swaps and Derivatives Association (ISDA) published a long-awaited standard amendment to Section 2(a)(iii) of the ISDA Master Agreement (the Master Agreement).1 Section ...
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Videocast: Perils for Businesses in Communicating with Customers via Telephone or Text—Telephone Consumer Protection Act (TCPA)
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