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Articles

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Kentucky to Begin Taxing Video Streaming Services under Telecom Tax

USA - May 24 2019 Legislators in Frankfort added a new “video streaming service” tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee...

Richard C. Call, Mark W. Yopp, Mary Kay McCalla Martire.

Tennessee Joins Other States in Excluding GILTI and 965 Income from the Tax Base

USA - May 15 2019 On May 8, Governor Bill Lee (R) signed SB 558, which provides for the exclusion of 95 of Global Intangible Low-Taxed Income (GILTI) and foreign...

Kathleen M. Quinn.

An Uneven Playing Field: Judicial Deference to State Tax Administrator Interpretations

USA - May 13 2019 Many states commonly give judicial deference to state tax agencies’ interpretation of tax law. Under this practice, in administrative and judicial...

Mark Nebergall, Diann Smith.

California Bill Would Remove Tax Bar to False Claims Act

USA - May 1 2019 California legislators have recently introduced a bill, AB 1270, that would amend the False Claims Act (Act) to strike the tax bar. As introduced, the...

Mark Nebergall, Diann Smith.

QHTC You Later: DC Bids Farewell to Historic QHTC Certification Process

USA - February 8 2019 The District of Columbia (DC) Office of Tax & Revenue (OTR) implemented sweeping changes to the Qualified High Technology Company (QHTC) certification...

Eric Carstens, Diann Smith.