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IRS Puts SALT Deduction Workarounds on Notice

USA - July 19 2018 Under the Tax Cuts and Jobs Act, Congress amended Code Section 164 was amended to add a $10,000 limit on individual itemized deductions for state and...

Anne Hsiao.

US Supreme Court Eliminates the Physical Presence Standard in Landmark South Dakota v. Wayfair, Inc. Ruling

USA - June 21 2018 The physical presence standard is no more. In a 5-4 decision issued this morning, the U.S. Supreme Court reversed its own precedent that, for over...

Maria Eberle, Lindsay LaCava, David Pope, Stephen W. Long, Theodore (Ted) R. Bots, Scott L. Brandman.

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.