Articles

Results 1 to 5 of 146


No loss: Stricken by the Pennsylvania Supreme Court, the NOL deduction nevertheless is allowed

USA - January 6 2022 In General Motors Corporation v. Commonwealth, the Pennsylvania Supreme Court held that the state's prior flat $2 million cap on a corporate…

Cyavash N. Ahmadi, Catalina Baron, Michele Borens, Justin T. Brown, Charles C. Capouet, Eric J. Coffill, Nikki E. Dobay, Jonathan A. Feldman, Ted W. Friedman, Jeremy Gove, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Chelsea E. Marmor, Fahad H. Mithavayani, Douglas Mo, Alla Raykin, Annie E. Rothschild, Daniel H. Schlueter, Maria M. Todorova, Eric S. Tresh, Scott Wright

Updates from the MTC: The Executive Committee approves California’s return, and the Uniformity Committee focuses on two projects

USA - November 12 2021 This week, the Multistate Tax Commission (MTC) held its Fall Executive Committee and Uniformity Committee Meetings (in person) in Alexandria, Virginia…

Cyavash N. Ahmadi, Catalina Baron, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Nikki E. Dobay, Jonathan A. Feldman, Ted W. Friedman, Jeffrey A. Friedman, Jeremy Gove, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Todd A. Lard, Chelsea E. Marmor, Laurin E. McDonald, Fahad H. Mithavayani, Douglas Mo, Alla Raykin, Annie E. Rothschild, Breen M. Schiller, Daniel H. Schlueter, Maria M. Todorova, Eric S. Tresh, Scott Wright

Louisiana Department of Revenue implements managed audit program to address transfer pricing issues

USA - October 28 2021 The Louisiana Department of Revenue (the Department) issued Revenue Information Bulletin No. 21-029 (the Bulletin), inviting corporate income…

Cyavash N. Ahmadi, Catalina Baron, Michele Borens, Justin T. Brown, Charles C. Capouet, Elizabeth S. Cha, Eric J. Coffill, Nikki E. Dobay, Jonathan A. Feldman, Ted W. Friedman, Jeremy Gove, Timothy A. Gustafson, Michael J. Hilkin, Dennis Jansen, Charles C. Kearns, Todd A. Lard, Chelsea E. Marmor, Laurin E. McDonald, Fahad H. Mithavayani, Douglas Mo, Alla Raykin, Annie E. Rothschild, Breen M. Schiller, Daniel H. Schlueter, Maria M. Todorova, Eric S. Tresh, Scott Wright

Hell (and tax residency) hath no fury: DC Court of Appeals upholds tax evasion conviction in residency dispute

USA - October 21 2021 In a personal income tax residency decision that involves a fair amount of schadenfreude, the District of Columbia Court of Appeals affirmed a…

Charles C. Kearns

California bill extending marketplace facilitator collection requirements to certain fees sent to governor

USA - September 13 2021 On September 9, California AB 1402 was enrolled and presented to Governor Newsom for his signature. The legislation requires marketplace facilitators…