Mondaq USA: Tax
McDermott Will & Emery
The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois.
Reed Smith
Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota's "kill-Quill" law.
Morrison & Foerster LLP
During a single hearing in March 2016, a Cook County Circuit Judge dismissed over 200 False Claims Act ("FCA") suits brought by one qui tam relator in Illinois against out-of-state liquor retailers.
Snell & Wilmer L.L.P.
In Announcement 2017-11, the IRS relaxed standards for hardship distributions and loans from qualified retirement plans for those affected by Hurricane Harvey.
Cadwalader, Wickersham & Taft LLP
President Donald J. Trump outlined key aspects of his tax reform agenda and promised bipartisan cooperation with Congressional leaders.
Grant Thornton LLP
In 2015, Congress amended the due dates by which businesses must file tax returns, effective for tax years beginning after Dec. 31, 2015.
Grant Thornton LLP
Over the past two months, the City of Seattle has approved two new taxes.
Grant Thornton LLP
On July 7, 2017, Washington Gov. Jay Inslee signed legislation that will require remote sellers, marketplace facilitators, and referrers to collect and remit sales or use tax, or alternatively comply with...
Reed Smith
A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts' auditors continue to aggressively challenge the following intercompany transactions:
Grant Thornton LLP
On June 14, 2017, the Commonwealth Court of Pennsylvania sustained the Philadelphia Beverage Tax (PBT), more commonly known as the "Soda Tax."
Grant Thornton LLP
The Pennsylvania Commonwealth Court recently held that a local business privilege tax imposed on fees paid by Pennsylvania 7-Eleven franchise stores to 7-Eleven's regional office in Upper Moreland Township...
Grant Thornton LLP
In Oregon's legislative session this year, several laws were enacted that will impact Oregon taxpayers
Ostrow Reisin Berk & Abrams
Back in November of 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax Ordinance.
Grant Thornton LLP
On June 27, 2017, in a unanimous decision, the Oklahoma Supreme Court reversed the Oklahoma Tax Commission and held that an individual taxpayer could take a capital gain deduction for the proceeds...
Grant Thornton LLP
The Ohio Board of Tax Appeals (BTA) held that a taxpayer's sales were properly sitused to Ohio for purposes of the Commercial Activity Tax because the "ultimate destination" of the goods sold by the taxpayer...
Grant Thornton LLP
On May 31, 2017, the Minnesota Tax Court overturned as unconstitutional the taxation of certain trusts as Minnesota "resident trusts" and held that application of the statutory definition of "resident trust"...
Grant Thornton LLP
During June 2017, the North Carolina legislature passed legislation that included various income tax and sales tax provisions as part of the state budget. Gov. Roy Cooper vetoed the state's budget bill...
Grant Thornton LLP
On June 28, 2017, the Michigan Supreme Court unanimously held that a charitable institution that imposes certain restrictions or conditions on its beneficiaries may still qualify for a property tax exemption...
Morrison & Foerster LLP
Three justices dissented and agreed with the Company that the subject-to-tax safe harbor does not require that the royalties actually be taxed.
Jones Day
On August 17, 2017, the Protocol amending the Convention for the Avoidance of Double Taxation and the Prevention of Fraud and Fiscal Evasion between Belgium and Mexico was published in Mexico's Official Journal...
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Ostrow Reisin Berk & Abrams
If you own highly-appreciated business or investment real estate that you wish to sell, you can possibly avoid capital gains tax by exchanging it for new property of a like kind.
Proskauer Rose LLP
As we previously reported, the New York Workers' Compensation Board in July adopted final regulations for implementation of the PFLL.
Reed Smith
On August 31, 2017, the Virginia Supreme Court issued a decision holding that a taxpayer can claim an exception to Virginia's intangible expense addback on the basis that the related member receiving the intangible payment is ...
McDermott Will & Emery
Yesterday, the application period opened for the limited-time MTC Marketplace Seller Voluntary Disclosure Initiative opened and it will close October 17, 2017.
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
Ruchelman PLLC
In the current context of tax transparency, fair and effective taxation, and global tax good governance, the European Commission recently pushed existing disclosure obligations one step further.
Grant Thornton LLP
Restricted stock and restricted stock units (RSUs) -- they're the same thing, right? This is one of the most common misconceptions about these equity vehicles.
Reed Smith
In Quill Corp. v. North Dakota, the United States Supreme Court reaffirmed that a state can only impose a sales and use tax collection obligation on a vendor physically present in the state.
Ruchelman PLLC
Instead of following the standard I.R.S. approach1 for cases where Code §2036(a) was applied, which was never contested, the court adopted a new, untested theory– one that could potentially create...
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