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196 results found

Article

Morrison & Foerster LLP | USA | 11 Jul 2019

New York's highest court upholds sales tax on information services and interprets tax exclusion in favor of department

Reversing a decision of the Appellate Division, a sharply divided New York Court of Appeals has upheld the assessment of sales tax on information

Article

Morrison & Foerster LLP | USA | 26 Jun 2019

New York State Governor Signs Legislation Exempting 95 of GILTI

The New York State Legislature has passed, and New York Governor Cuomo has now signed, legislation which provides for the exclusion of 95 of a

Article

Morrison & Foerster LLP | USA | 4 Jun 2019

Appellate Court upholds narrow interpretation of NYC REIT transfer tax provision

The Appellate Division has confirmed a decision of the New York City Tax Appeals Tribunal upholding the Tribunal’s narrow interpretation of a

Article

Morrison & Foerster LLP | USA | 8 May 2019

MoFo New York Tax Insights

On April 12, 2019, Governor Cuomo signed into law the New York State Budget Bill for the State’s 2019-20 fiscal year. We summarize the most

Article

Morrison & Foerster LLP | USA | 8 Apr 2019

MoFo New York Tax Insights

As we went to press, the New York State Legislature passed the New York State Budget Bill for 2019-20, containing several new and important tax

Article

Morrison & Foerster LLP | USA | 18 Jan 2019

2019-20 New York State Executive Budget Released by Governor Cuomo

On January 15, 2019, New York State Governor Andrew M. Cuomo released his 2019-20 Executive Budget. It contains several potentially important tax

Article

Morrison & Foerster LLP | USA | 11 Jan 2019

Pennsylvania Says Receipts from Hedging Transactions Are Excluded from Sales Factor

On January 4, 2019, the Pennsylvania Department of Revenue issued Corporation Tax Bulletin 2019-01 taking the position that receipts from hedging

Article

Morrison & Foerster LLP | USA | 7 Dec 2018

Appellate Court holds that settlement payment resulted in New York source income

The question of when a settlement payment will constitute New York source income to a New York State nonresident can be difficult to answer

Article

Morrison & Foerster LLP | USA | 26 Nov 2018

California FTB Ruling Addresses Definition of a Financial Corporation

A recently issued California Franchise Tax Board Chief Counsel ruling provides important guidance on the scope of a regulation regarding qualification

Article

Morrison & Foerster LLP | USA | 23 Oct 2018

New York Tax Insights - Volume 9 - Issue 10

The Supreme Court, New York County, has denied motions to dismiss an action seeking relief for alleged inequalities in the New York City property

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