National Conference of State Legislatures to tackle key state tax policy questions *

USA - March 7 2013
The National Conference of State Legislatures' (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include…

Co-authors: Jane Wells May, Stephen P. Kranz, Diann Smith.

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Division of Tax Appeals finds taxpayers established change in domicile from New York City to the Hamptons *

USA - November 28 2012
In Matter of Gordon R. & Jennifer L. Cooke, a New York administrative law judge ruled that the taxpayers met their burden of proof and established through credible testimony and corroborating evidence that their intention was to move “the focus of their life from New York City to the Hamptons.”

Co-authors: Maria P. Eberle.

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No appeal of determination that digital movies delivered by physical media are not taxable in New York *

USA - August 23 2012
In June 2012 a New York State Division of Tax Appeals administrative law judge (ALJ) ruled in favor of a movie theatre operator represented by McDermott Will Emery on the question of whether nontaxable licenses to exhibit digital movies become taxable if the movies are delivered to the theatre on hard drives, which are physical media

Co-authors: Leah Robinson.

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Digital movies delivered by physical media deemed not taxable in New York *

USA - June 27 2012
A New York State Division of Tax Appeals administrative law judge recently ruled in Matter of American Multi-Cinema, Inc., on the question of whether non-taxable licenses to exhibit digital movies become taxable if the movies are delivered to the theatre on hard drives, which are physical media. 

Co-authors: Leah Robinson.

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Demystifying US state income taxation of non-US corporations *

USA - April 4 2011
In the expanding global economy, non-US corporations are increasingly transacting business in the United States.

Co-authors: Lindsay M. LaCava.

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