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NYC Tribunal Upholds "Same Source Year Rule," But Allows NOLs to Include Non-Deducted Amounts

USA - March 7 2017 A recent New York City Tax Appeals Tribunal decision reinforces some of the long-standing obstacles for corporations claiming net operating loss…

Triple the risk, triple the uncertainty: tax False Claims Act suits Part Two of a two part series

USA - May 18 2018 At the American Bar Association Section of Taxation Meeting in September of 2017, a member of the Taxpayer Protection Bureau of the New York State…

Hollis L. Hyans.

ALJ Finds CEO Changed Domicile from New York City to Texas

USA - March 7 2017 A New York State Administrative Law Judge has held that the CEO of Match.com ("Match") changed his domicile from New York to Texas for New York State…

State + Local Tax Insights: Spring Issue 2019

USA - May 14 2019 Right now, we are seeing a lot of deal activity. 2018 was the third busiest year ever for mergers and acquisitions (“M&A”), with more than $3.8…

Rebecca M. Balinskas.

Data Charges Exempt in Massachusetts Under Internet Tax Freedom Act

USA - July 16 2018 The Massachusetts Appellate Tax Board held that charges for data services were exempt from Massachusetts sales tax under the Internet Tax Freedom Act…

Philip S. Olsen.