Guides published by Jonathan Soukias Marashlian

Compliance with Clarified FCC Rules Governing Wholesaler-Reseller Exemption from USF - Part 2

Jul 10, 2013

III. Wholesalers Treatment of Reseller Revenues Third, the FCC provided guidance to USAC on how to treat a wholesalers revenues in certain circumstances. Specifically, where a wholesaler had a re...

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Compliance with Clarified FCC Rules Governing Wholesaler-Reseller Exemption from USF - Part 1

Jul 10, 2013

On November 5, 2012, the Federal Communications Commission (FCC or Commission) released an Order clarifying wholesalers responsibilities to verify the Universal Service Fund (USF) contributions of...

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SALES TAX AND GOVERNMENT FEE ISSUES FOR M&As INVOLVING “CLOUD” COMPUTING & COMMUNICATIONS

Jul 15, 2012

Unless youve had your head buried in the proverbial sand, it would be impossible to miss the consolidation wildfire that is rapidly consuming the Cloud Computing and Communications industries. It seems...

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Legal and Regulatory Events Affect Local Access Numbers

Apr 08, 2012

Developments at the US District Court for the Northern District of Texas (the Court), otherwise known as ATTs hometown court, prove ominous for many in the prepaid calling card industry and threaten to...

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VoIP Regulatory Issues: What’s Past May Be Prologue for Non-Interconnected VoIP

Apr 08, 2012

Just when VoIP providers started getting their arms around the decade-long march of regulation and taxation that now captures PSTN Interconnected VoIP services, Congress and the FCC recently threw down...

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Do Taxes Really Matter? Navigating Regulatory Considerations Associated with the Transition to VoIP, SIP and Beyond

Apr 08, 2012

There is a widely held perception in the communications industry that SIP-based communications services are immune from federal and state regulation and communications taxes. The situation is reminisce...

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Complex USAC Registration and 499 Reporting Rules Now in Effect for Non-Interconnected VoIP Services

Dec 17, 2011

If revenue reporting using FCC Form 499-A was not complicated enough, the Federal Communications Commission ("FCC") and USAC, the Universal Service Fund administrator, recently released a revised Form ...

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The Future of VoIP: Regulatory Storm Clouds on the Horizon

Dec 17, 2011

When the Federal Communications Commission preempted states from regulatingVonagein late 2004, the entire voice over Internet protocol industry exhaled.Fears the industry would succumb to the burdensom...

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Analysis of SIP's Role in Regulatory and Tax Structures

Dec 17, 2011

SIP is an application layer protocol in the TCP/IP family of protocols. It is utilized in the establishment, modification and termination of telephony, multimedia conferencing, instant messaging and ot...

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FCC USF Exemption Process: Carrier's Carrier Rule Compliance

Jun 03, 2011

A. Wholesale Revenue Reporting In FCC Forms 499-A and 499-Q, Annual and Quarterly Telecommunications Reporting Worksheets ("Form 499"), regulated telecommunications carriers must report revenues ...

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Jonathan Soukias Marashlian's Legal Guides (19)

Compliance with Clarified FCC Rules Governing Wholesaler-Reseller Exemption from USF - Part 2

Compliance with Clarified FCC Rules Governing Wholesaler-Reseller Exemption from USF - Part 1

SALES TAX AND GOVERNMENT FEE ISSUES FOR M&As INVOLVING “CLOUD” COMPUTING & COMMUNICATIONS

Legal and Regulatory Events Affect Local Access Numbers

VoIP Regulatory Issues: What’s Past May Be Prologue for Non-Interconnected VoIP

Do Taxes Really Matter? Navigating Regulatory Considerations Associated with the Transition to VoIP, SIP and Beyond

Complex USAC Registration and 499 Reporting Rules Now in Effect for Non-Interconnected VoIP Services

The Future of VoIP: Regulatory Storm Clouds on the Horizon

Analysis of SIP's Role in Regulatory and Tax Structures

FCC USF Exemption Process: Carrier's Carrier Rule Compliance