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New Oregon Gross Receipts Tax Presents Special Challenges for Construction Projects Located in Oregon

USA - June 10 2019 Oregon has enacted a new gross receipts tax (the “Oregon CAT”), largely based on the Ohio commercial activity tax (“Ohio CAT”), but with significant...

Lewis M. Horowitz.

Oregon Enacts Gross Receipts Tax

USA - May 23 2019 On May 16, 2019, Governor Brown signed Oregon’s new gross receipts tax (the “Oregon CAT”) into law. Although modeled on the Ohio commercial activity...

John H. Gadon.

Repeal of FIRPTA: New Opportunity Zone Proposed Regulations Clear Procedural Hurdle for Foreign Investors to Sell Real Property Without Paying Tax on Gain

USA - May 20 2019 The new opportunity zone regime essentially repeals the U.S. capital gains tax for investments made through a qualified opportunity fund (QOF) in any...

Oregon Supreme Court Finalizes DOR’s Complete Victor in Central Assessment Dispute

USA - May 6 2019 Eric Kodesch authored an article for the Journal of Multistate Taxation and Incentives "Shop Talk" column titled "Oregon Supreme Court Finalizes DOR’s...

Oregon House Passes Gross Receipts Tax

USA - May 3 2019 In our April 25, 2019 Legal Update, we discussed the key points of Oregon’s proposed gross receipts tax. On May 1, 2019, the Oregon House of...

John H. Gadon.