Articles

Results 1 to 5 of 13


NYC Corporate Tax “Bright Line” Economic Nexus Adopted and NYC Pass-Through Entity Tax Effective Date Moved Up

USA - September 7 2022 New York State Governor Kathy Hochul has signed into law a bill that imposes "bright-line" economic nexus based on in-City receipts, applicable to…

Irwin M. Slomka

Interest Payment Not Required to Be Added Back as Alabama’s Subject-To-Tax Exception Applied

USA - August 18 2022 On July 28, 2022, the Alabama Tax Tribunal held that a corporation is not required to add back interest paid to a related entity as the recipient was…

Massachusetts High Court Rules, Although Constitutional, State Has No Statutory Authority to Tax Gain

USA - June 16 2022 Although the parties only argued the constitutionality of taxing the gain recognized by a nondomiciliary S Corporation from its sale of a 50…

Court Holds Actual Extended Filing Date is Key in Determining Timeliness of Refund Claim

USA - April 21 2022 The Oklahoma Supreme Court held that a corporation's refund claim was timely because it was filed within three years from the filing of its original…

Service Excluded from New York Sales Tax Since It Was Not Furnished to Others

USA - February 17 2022 The New York State Tax Appeals Tribunal held that an information service was not subject to sales tax because although the service provider had the…