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State and Local Tax Alert: New Effective Date for the Ohio Historic Preservation Tax Credit Certificate Could Cause Delay in Claiming Credit
  • Vorys Sater Seymour and Pease LLP
  • USA
  • June 13 2017

On July 1, 2017, a new policy change will go into effect that could have a significant impact on recipients of the Ohio Historic Preservation Tax

Five tips on controlling property taxes for hotels - before and after acquisition
  • Buchalter
  • USA
  • December 6 2016

Hotels are generally recognized as one of the highest taxed real estate assets. A property's return on investment can be significantly impacted by

Real Estate Gazette: Navigating complexity in diversified markets
  • DLA Piper
  • Czech Republic, Denmark, European Union, Germany, Middle East, Morocco, USA, Netherlands, Norway, OECD, Portugal, Spain, United Kingdom
  • February 29 2016

The security package is the principal instrument by which lenders try to mitigate the risk of default by borrowers. Typically, when refinancing the

State Issues Taxpayer-Friendly Guidance Applying Hotel Sales Tax Laws
  • Morrison & Foerster LLP
  • USA
  • January 7 2016

The New York State Department of Taxation and Finance released two Advisory Opinions analyzing the sales tax imposed on charges for hotel occupancy

Native American law watch - fall 2014
  • Modrall Sperling
  • USA
  • October 4 2014

In Seminole Tribe of Florida v. State of Florida,1 the United States District Court for the Southern District of Florida concluded that two Florida

Other hot Illinois state and local tax topics
  • Winston & Strawn LLP
  • USA
  • September 15 2014

As we reported in April, the Illinois Supreme Court struck down Illinois’ click-through nexus law, which expanded the definition of retailers

Will the NC HTC survive?
  • Bryan Cave LLP
  • USA
  • June 3 2014

The North Carolina historic tax credit, like many state tax credit programs, continues to face uncertain prospects of renewal. The state's program

Texas historic credits
  • Bryan Cave LLP
  • USA
  • April 29 2014

In an effort to spur more investment in older neighborhoods, Texas joined 33 other states this year in adopting a state historic tax credit program

IRS sheds additional light on new tax equity guidelines Rev. Proc. 2014-12, Historic Boardwalk, Section 47 tax credits, partnership flips, inverted leases
  • Chadbourne & Parke LLP
  • USA
  • January 6 2014

The Treasury and Internal Revenue Service provided insight last week into the thinking behind new guidelines the IRS issued on December 30 for tax

Contemplating IRS safe harbor for rehabilitation credits and its impact on the energy investment tax credit
  • Foley & Lardner LLP
  • USA
  • January 6 2014

The IRS recently issued Revenue Procedure 2014-12, providing a safe harbor under which the IRS will not challenge partnership allocations of "section