Broadband over Power Line: That Sometimes Complex Matter of Taxes

This last of three articles addresses the occasionally esoteric but important tax compliance and administration issues for broadband over power line. The authors provide a perspective on the origins of tax complexity in the area, followed by a survey of some of the significant domestic and international tax laws relevant to BPL. The article concludes with suggestions for administrative and contractual mechanisms for taming the tax beast and identifies some of the appropriate opportunities for incorporating tax analysis into business decisions.