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Results: 1-10 of 12

Highest court lets stand decision that MTA Payroll Tax is constitutional

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 3 2014

On January 14, 2014, the Court of Appeals declined to review, without comment, the decision of the Appellate Division that the Metropolitan Commuter

California reduces section 409A penalty

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 17 2013

In a victory for California employers and employees, on October 4, 2013, Governor Edmund G. Brown Jr. signed into law California Assembly Bill 1173

Department announces special auditcompliance nexus policy for businesses and individuals in New York temporarily due to Hurricane Sandy

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • December 4 2012

The Department of Taxation and Finance has announced an audit and compliance policy under which it will not assess corporate franchise taxes, personal income taxes, and withholding taxes in certain situations when a business or individual is present in New York State temporarily to work solely as part of the Hurricane Sandy relief efforts and does not otherwise have nexus with the State

Guidance for employers for withholding on nonresident employees under the “14-day rule”

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • August 1 2012

One vexing problem that many employers face is knowing when to withhold New York State income tax on wages paid to their nonresident employees who principally work outside the State, but who perform some services in the State

Department issues guidance on recent changes to Metropolitan Commuter Transportation Mobility Tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • March 1 2012

The Department of Taxation and Finance has issued a Technical Memorandum discussing changes to the Metropolitan Commuter Transportation Mobility Tax that go into effect in 2012

Independent contractors: recent developments in the courts

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • November 30 2011

The Internal Revenue Service (IRS), the Department of Labor (DOL), and various states have recently been devoting additional resources to remedy alleged worker misclassifications

State provides guidance on MCTD payroll tax for “temporary assignment” employees

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 7 2011

A recent Advisory Opinion of the Department of Taxation and Finance addresses the question of when an employer must pay Metropolitan Commuter Transportation District Mobility Tax (“MCTD Tax”) on compensation paid to its employees who work on temporary client assignments in various locations

Proposed regulations under Section 162(M) may change grant practices of recently public companies

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • June 29 2011

On June 23, 2011, the IRS issued proposed regulations under Section 162(m), which limit the deduction for compensation paid to certain public company executive officers

Telecommuting: don’t allow state tax issues to disrupt the connection

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 21 2010

Telecommuting has grown exponentiallyin the last few years

From Extender’s Act to American Act to American jobs

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 16 2010

Representative Charles Rangel (D - New York) introduced the Tax Extenders Act of 2009 (the "Bill") on December 7, 2009