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Radiobroadcasting – Place of performance – Guiding factors

The Supreme Court of Texas , vide its recent judgment, had addressed the question regarding fixing the Place of performance in the matter of Sirium XM , a radio broadcasting company, who was providing services based on subscription to their customers in Texas using infrastructure and facilities and programs produced from a place outside the State of Texas. The question was considered while deciding the quantum of Franchise Tax that the appellant owes to State of Texas.

Source Sindhu Mangat

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