We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 16
Most popular |Most recent


The Fate of the Physical Presence Nexus Standard

USA - February 23 2018 Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v...

David Andrew Hemmings.


Global VAT GST Newsletter

Argentina, Malaysia, Australia, Singapore, Switzerland, Venezuela, European Union - October 13 2017 On 14 September 2017, the Australian government introduced legislation into Parliament to remove the double taxation of GST on digital currency...

Jochen Meyer-Burow, Martin Morawski, Jan L. N. Snel, Mirko L. Marinc, Simone Bridges, Maria Fernanda Furtado.


Warning! California Real Estate Transfer Tax Trap at 926 N. Ardmore Avenue

USA - August 9 2017 The California real estate transfer tax landscape experienced a seismic shift when the Supreme Court of California upheld the imposition of Los...

Michael C. Tedesco.


The New California - Tax Administration and Appeals Agencies Revamped

USA - June 28 2017 Major reform is coming to the way California administers its tax laws. On June 27, 2017, the Taxpayer Transparency and Fairness Act of 2017 (A.B. 102...

David Andrew Hemmings.


Massachusetts Draws a Bright Line in the Silicon

USA - June 19 2017 We previously reported on the Massachusetts Department of Revenue’s Directive 17-1 (the “Directive”), setting forth the Department’s bright-line nexus...

Julie Skelton Townsley.