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Results: 1-10 of 1,656

Alabama DOR issues controversial local nexus regulation: would dramatically alter the rule on delivery nexus

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • May 13 2013

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers' obligations to collect and remit sales or use

Sutardja decision shows employers how to preserve stock option flexibility in a 409A world

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • May 13 2013

Many commentators were surprised by the recent federal court of claims decision to deny summary judgment in Sutardja v United States. Sutardja, which

"Tut-tut," Long Beach: California Supreme Court permits taxpayers to file class action suit to recover telephone user taxes

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • May 13 2013

The California Supreme Court held that taxpayers may file a class action lawsuit to claim a refund of local telephone user taxes (TUT) paid to the

California court finds securitization entities subject to California income tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax

Spotlight on Georgia: certain interesting tax developments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 13 2013

In DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc., a religious nonprofit corporation, not having a present need to use

Global netting: potential opportunities for corporate taxpayers

  • Caplin & Drysdale
  • -
  • Global, USA
  • -
  • May 10 2013

Two recent judicial decisions addressing the so-called 'global netting' of interest in tax cases potentially offer corporate taxpayers new

South Carolina Supreme Court (reluctantly) upholds sales tax exemptions

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 9 2013

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state's sales and use tax

New IRS guidance takes restrictive view of material participation by non-grantor trusts

  • Barnes & Thornburg LLP
  • -
  • USA
  • -
  • May 9 2013

Recently published Technical Advice Memorandum 201317010 (the TAM) limits the circumstances in which a complex, non-grantor trust can materially

South Carolina Supreme Court rules on tax exemptions in Bodman v. South Carolina

  • Nexsen Pruet
  • -
  • USA
  • -
  • May 8 2013

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the "seven caps" and

Illinois tax developments (1st Quarter 2013)

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 8 2013

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Illinois. Every three months we will be giving

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