- Tax
- Articles
- 2019
- KPMG Flashpoint
- Global withholding taxes
- Tax policy and the 116th Congress
- Section 301-granted exclusions: How your firm can benefit
- The tax data dilemma
- Looking into the Future of HR and Global Mobility - Polling Results
- Section 199A – Big Changes, Important Questions
- Duty Drawback
- KPMG Spark empowers small and midsized businesses
- Videos: OECD's Proposals on Taxing the Digital Economy
- 2019 Tariff Impact Survey
- Tariff Mitigation Roadmap
- Taxation of the Digital Economy
- Fundamentals of Tax Reform
- BEPS Actions 8–10
- The challenge of communicating tax
- Video: Tax Reform Implementation—A View from Washington
- BEPS for Asset Management
- Videos: Looking Back and Forth on the U.S. Tax Reform Road
- A framework for OFAC compliance commitments: An overview
- Corporate Tax Transparency in the BEPS Era
- Transfer Pricing for Financial Services
- Tax reform's impact on family offices and the individual taxpayer
- The development of talent in the tax function
- The tax data revolution
- The tax function of the future
- Evolving tax function operating models
- The largest impact of U.S. tax reform
- CTO Insights – Evolving role of the CTO video
- How do you see your tax function transforming?
- CTO Insights – Evolving skills for future tax leaders video
- CTO Insights – What are the top challenges you are facing in your role?
- CTO Insights – Implementing Technology in the Tax Function
- 2018
- Post-BEPS tax controversy
- Assessing tax reform’s impact on multinationals and operations planning
- Transfer pricing in the age of tax reform
- Tax reform done: The process continues
- International tax provisions: Then & now
- What tax reform means for you and your privately held company
- Insights on Trade & Customs
- Home equity interest may still be deductible
- Chief tax officer survey
- The IRS and the APA
- How behavioral economics can help corporations and government
- Tax changes affect value chain structures
- Threading the needle
- Blockchain and the future of tax
- Medical device companies & tax reform
- The final tangible property regulations
- International Compliance Assurance Program - oasis or mirage?
- The expatriate administrator
- Changes and leading practices in unclaimed property compliance
- New IRS rules standardize taxability of IRAs
- The real deal on tax and transactions
- 2018 tax dispute resolution benchmarking survey
- Opportunity Zones
- Tax and Trade Implications for U.S. Inbound Investment Guide
- 2018 Multistate Nonresident Withholding Survey Report
- 2018 Tariff update and impact analysis
- Developing your Section 301 trade mitigation strategy
- Automotive industry tariff mitigation strategy
- Blockchain solutions for duty drawback
- NAFTA Update
- U.S. 2019 Tax Filing Season, Tax Reform, and Globally Mobile Employees
- Cincinnati Business Courier - 4 steps to cope with tariff uncertainty
- 2018 Payroll Year-End Guide and Checklist
- 2017
- The BEPS Ripple Effect
- Tax Reform Senate Procedural Requirements Explained
- President Trumps Principles for Tax Reform
- Preparing for Possible Tax Reform
- Two-minute Take on Tax Reform
- Commonsense Transfer Pricing in a BEPS World
- How to make the case for global trade management systems
- Harnessing the Duty Drawback rules for expanded savings
- Chief trade officer's first 100 days
- Help for piecing together the trade compliance puzzle
- U.S. Taxation of Foreign Citizens (2019)
- Mobility Matters
- The Future of Tax
- U.S. Taxation of Americans Abroad (2019)
- 2016
- 2x4 Approach to Country-by-Country Reporting
- Successfully Deploying Global Trade Management Systems
- Foreign Trade Zones - Video
- R&D Exchange
- KPMG Asset Management Platform
- Archive - DO NOT PUBLISH
- Events
- TaxWatch webcasts
- 2019
- Tax Reform Thursdays: BEAT—Are You Subject to Section 59A?
- Quarterly Bank TaxWatch – Tax Reform Developments for Banks
- Navigating the TFTEA Drawback Regulations
- U.S. Tax Reform Update: Guidance and Hot Topics for the Alcohol Beverage Industry
- Tax Reform Thursdays: Final 965 Regulations and International Tax Technical Corrections
- Looking into the Future of HR and Global Mobility
- The Power of Blockchain Webcast Series: Understanding Blockchain – It’s Not Just About Crypto
- Tax Reform Thursdays: Anti-Hybrid Provisions and PTEP
- VAT 2018 year in review and 2019 outlook
- Tax Reform Thursdays: Final Section 199A Regulations
- Update on Trade Trends and Leveraging Global Trade and Supply Chain Technology
- The R&D Tax Credit: A 2018 year in review
- Taxation of the Digital Economy: What Multinationals Should Know about Recent Developments
- Final Section 263A Regulations
- Tax Reform Thursdays: Tax Reform’s Impact on Individual Taxpayers/Family Offices
- Navigating the Uncertainty around Tariffs and their Impact on Site Selection and Incentives
- Eastman-Kodak's Story: Managing Foreign Trade Zones with Global Trade Services
- Tax Reform Thursdays: Federal Tax Reform – What’s a State Taxpayer to Do?
- Tax Reform: FDII and GILTI Deductions under Section 250
- Update on Business Travel Risks and Compliance
- Quarterly Bank TaxWatch – Refresher on Mergers and Acquisitions
- The New Centralized IRS Partnership Audit Regime
- Opportunity Zones
- Tax Treatment of IPO Transaction Costs
- State & Local Tax Issues in the Asset Management Industry
- Future of Global Mobility Technology
- Unclaimed Property Compliance & Audit Update
- Family Office Fridays: State and Local Tax
- Tax Reform Thursdays: GILTI and Related Regulations Released—What Now?
- Year One – Lessons Learned in the First Full Year of §301 Tariffs
- Quarterly Bank TaxWatch – Legislative and Regulatory Update
- Family Office Fridays: Wealth Transfer Tax and Succession Planning Considerations
- Understanding The Taxpayer First Act
- Taxing the Digital Economy: Update on OECD Efforts to Build Consensus
- Tax Reform Thursdays: Emerging Cross-Border M&A Tax Considerations
- What’s Shaking in SALT: Summary of Recent State Tax Legislative Developments
- Family Office Fridays: Impact of International Tax Reform Provisions on the Individual Taxpayer
- Future of Mobility: Improving Equity Plan Administration & Process through Technology
- Digitalization of global indirect tax compliance
- 2018
- Tax Reform Thursdays: Federal Tax Reform Issues that Affect State Income Tax Compliance
- First Sale for Export: Duty Mitigation in a Trade Sanction World
- State tax developments, Wayfair reactions, and a SALT asset management update
- Down to the wire: Are you ready for responsible officer certifications?
- The Wait for Wayfair is Over – What’s Next?
- Rules of Origin: Marking, Government Procurement, and Free Trade Agreements
- Global Tax Reform: Developments in Digital Economy Taxation and EU Mandatory Disclosure Requirements
- Tax Reform: Valuation Considerations
- The Short and Long Game on Section 232 tariffs
- Tax Reform Thursdays: New Law’s Impact on Treasury Functions
- Tax Reform: Transfer Pricing Considerations
- Tax Cuts and Jobs Act—Potential Implications for a Globally Mobile Workforce
- The IRS and the administrative procedure act
- Tax Reform Thursdays: Tax reform and passthroughs
- The international trade landscape under the Trump administration—An update
- Tax Reform Thursdays: Tax Reform for Exempt Organizations
- Tax Reform: Presumed GILTI – A New Default Category for CFC Income
- 2018 – A New Era of Trade Enforcement: An Update on Post-TFTEA Trade Enforcement Trends
- The R&D tax credit: A 2017 year in review and impacts of tax reform
- OECD Draft Guidance on Financial Transactions
- Update on Tariffs: How Leading Companies are Responding
- Tax Governance Institute: Tax Reform 101
- Tax Reform: Proposed GILTI Regulations
- Tax Reform Thursdays: Federal tax reform – What's a State Taxpayer to Do?
- CEO Pay Ratio
- Tax Reform: Hot Topics for Banks in 2018
- Tax Reform: Inbounds – Competing on a “Level” Playing Field
- What does the Supreme Court Wayfair decision mean for tax-exempt organizations
- Recent developments affecting the banking industry
- KPMG TaxWatch webcast – VAT 2017 year in review and 2018 outlook
- Between a Rock and Hardplace – Transfer Pricing in a Post-BEPS and Post-U.S. Tax Reform Environment
- Tax Reform: Proposed Section 199A Regulations
- Update on Tariffs: How leading companies are responding
- Tax Reform: Proposed Section 965 Regulations’ “Transition Tax”
- Developing your Section 301 Tariff Mitigation Strategy
- How GTS improvements support Free Trade Agreements
- KPMG TaxWatch webcast - State tax legislative update
- This webcast page
- Tax E&C Webcast
- Understanding the Trade Implications of the United States-Mexico-Canada Agreement (USMCA)
- All SALT: State Reactions to Tax Reform, Wayfair, and Upcoming Ballot Initiatives
- Navigating Between a Rock and a Hard Place II
- Tax Reform: Opportunity Zones
- Tax Reform Thursdays: Midterm Elections Results' Potential Impact on the Tax Agenda
- Information Reporting and Withholding: This Year and Next
- Tax Reform Thursdays: Update on the Latest International Tax Guidance
- Wayfair and Foreign Sellers of Goods and Services
- Update on year-end payroll tax planning
- TradeWatch: Update on Country of Origin Rules
- Tax Reform Thursdays: Proposed 168(k) Regulations
- Tax Reform Thursdays: Latest International Guidance – Part 2
- Tax Reform Thursdays: Section 163(j) Proposed Regulations Unpacked
- 2017
- A deep dive into IRS R&D ASC 730 Directive and what it means for you
- Intelligent automation: Impact on the tax function
- Disaster recovery webcast series – Potential tax impacts of hurricanes harvey and irma recovery
- Catching up: State unclaimed property and tax update
- Transforming the bank tax department in the digital age
- The new centralized IRS partnership audit regime: Moving forward now…
- Tax considerations for recovery service providers
- Employer assistance to employees and postponed IRS filing dates
- Podcasts
- Archive
- TWIST - This Week in State Tax
- This week in state tax episodes
- TWIST – July 23, 2018
- TX: Software used to produce semiconductor chips was not used in manufacturing
- WI: Taxpayer was providing taxable laundry services
- Multistate: More state reactions to the Wayfair decision
- TWIST – August 6, 2018
- AL: Department issues report on preliminary guidance on tax cuts and jobs act
- VT: State issues guidance on reporting Section 965 Income
- Multistate: States continue to respond to the wayfair decision
- TWIST – July 30, 2018
- CT: Department issues guidance on treatment of GILTI
- MI: State high court addresses scope of bad debt deduction
- UT: Special session bills address NOLs and section 965 income
- Multistate: Additional state responses to the Wayfair decision
- TWIST – June 25, 2018
- RI: Budget bill imposes tax on vendor hosted prewritten computer software
- UT: Taxpayer established that it was a “Sales factor weighted taxpayer”
- VA: Personal shopping services subject to sales tax
- Multistate: Several states issue post-wayfair guidance
- TWIST - May 21, 2018
- CO: Market-based sourcing bill passes both houses of legislature
- MA: Estimated tax penalty relief for corporations affected by the transition tax...
- TN: Bill to decouple from certain aspects of tax reform sent to governor Bill Haslam for signature
- Washington: White glove delivery services create substantial nexus
- TWIST – July 16, 2018
- CA: San Francisco proposition C increases gross receipts tax on lessors of commercial real estate
- MO: Bank franchise tax rate reduction legislation enacted
- NJ: Amnesty legislation enacted
- Multistate: More state reactions to the Wayfair decision
- TWIST – July 9, 2018
- GA: Policy bulletin addresses exclusion for foreign dividends
- MN: Commissioner not barred from requiring use of alternative apportionment
- VT: Budget bill includes conformity update
- Multistate: States continue to issue guidance on the Wayfair decision
- TWIST – June 18, 2018
- CO: Guidance issued on reporting section 965 income
- NY: Taxpayer was not a qualified new york manufacturer
- NC: Budget bill includes IRC conformity update
- RI: Proposed regulation issued on corporate tax treatment of section 965 income
- TX: Telecom provider not allowed to deduct electricity as COGS
- TWIST – June 11, 2018
- MI: Guidance issued on michigan corporate income tax treatment of mandatory repatriation and GILTI
- PA: Taxpayers are not “referrers” subject to use tax notice and reporting requirements
- Multistate: Recently-enacted and pending sales and use tax economic nexus bills
- TWIST - June 4, 2018
- MO: Optional lease add-ons, including warranties, subject to missouri sales tax
- NJ: Taxpayer not entitled to unreasonable exception to related party addback requirement
- Washington state: New seattle “hours” tax effective january 1, 2019
- Québec: Proposed economic nexus requirements for remote sellers of intangibles...
- TWIST – May 14, 2018
- HI: Economic nexus bill sent to governor
- HI: Conformity bill sent to governor
- OH: Despite title transfer occurring in Texas, sales of goods were sitused to Ohio
- Washington: Penalties/interest may be imposed for unclaimed property non-compliance
- TWIST – May 7, 2018
- AL: Guidance issued on reporting Section 965 income
- FL: Guidance issued on treatment of IRC Section 965 income
- NY: Limited opportunity to withdraw from commonly-owned group election
- SC: True object of a transaction was not the provision of bartending services
- TX: Federal disregarded LLCs subject to franchise tax
- TWIST –July 2, 2018
- LA: Temporary additional sales and use tax extended under a reduced rate
- MA: Out-of-state taxpayer was a manufacturer required to use single-sales factor apportionment
- PA: Tax reform response depreciation legislation signed into law
- Multistate: Additional state guidance on South Dakota v. Wayfair, Inc.
- RI: Sellers reminded of collect or report requirement Post-Wayfair
- TWIST - September 17, 2018
- AL: Out-of-state Bookseller Not Required to Collect Alabama Use Tax
- MA: Department of Revenue Issues Guidance Addressing Federal Tax Reform
- Multistate: States Continue to Respond to Wayfair Decision
- TWIST - September 10, 2018
- ME: Conformity Legislation Passes During Special Session
- NJ: Tax Court Rules in Favor of Division in Sales Tax Sourcing Dispute
- OR: Nonresident Pass-Through Entity Owner’s Source Income Not Determined
- Multistate: More State Responses to Wayfair Decision
- TWIST - August 13, 2018
- IN: Hospital Lacked Standing to File Refund Claim
- WY: State Supreme Court Addresses What Constitutes a Sale
- Multistate: States Continue to Respond to Wayfair Decision
- TWIST - August 20, 2018
- CO: Department Addresses Tax Treatment of Specially Mixed Condiments
- OR: Companies Lacking Physical Presence in Oregon Subject to Corporate Income Tax
- TX: Call Tracking and Monitoring Services Not Subject to Sales and Use Tax
- VT: State Issues Guidance on Treatment of GILTI, Section 199A Deduction
- Multistate: States Continue to Respond to the Wayfair Decision
- TWIST - September 24, 2018
- India: New Compliance Obligation for Online Platforms Implemented Effective 10/1/18
- MN: Tax Court Holds Taxpayer Not Eligible for Capital Equipment, Production Sales Tax Exemptions
- TX: Presence of Clothing in State for Try-On Period Creates Substantial Nexus
- TWIST - October 1, 2018
- CA: Governor Signs Legislation Adopting Federal Partnership Audit Rules
- CA: Appeals Court Addresses Scope of Sales and Use Tax Exclusion for Telephone Lines
- NY: Tax Tribunal Distinguishes Between Contract Carriers and Common Carriers
- Multistate: More Responses to South Dakota v. Wayfair
- TWIST - October 8, 2018
- CA: Factors of SMLLCs Included in Computing Owners' Apportionment
- MA: Sales Tax Holiday Headache Resolved Favorably for Retailer
- SC: Conformity Legislation Enacted During Special Session
- Multistate: More Responses to South Dakota v. Wayfair
- TWIST - October 15, 2018
- MO: Farmer Selling Beef over Online Marketplace Does not qualify for Farmer’s Market Exemption
- TX: Physical Presence Rule Continues to Apply for Franchise Tax Purposes
- UT: Federal section 482 Regulations Apply In Interpreting State Discretionary Authority Statute
- Multistate: More Responses to South Dakota v. Wayfair
- TWIST - October 22, 2018
- CA: Taxpayers Did Not Qualify for Deferral of Gain on an IRC § 1031 Exchange
- MA: Pending Legislation Addresses Treatment of GILTI
- RI: Substantial Nexus Not Created Due to Presence of Affiliate in State
- TX: Online Educational Courses not Subject to Sales Tax
- Multistate: More State Responses to Wayfair
- TWIST - October 29, 2018
- AR: Contributions Made in Exchange for Tangible Personal Property are Subject to Sales and Use Tax
- ID: Single, Non-Customer Facing Employee Created Corporate Income Tax Nexus
- MA: Indiana Utility Receipts Tax Required to Be Added Back in Computing MA Corporate Excise
- Multistate: More State Reactions to Wayfair
- TWIST - November 5, 2018
- OH: Exemption from Unclaimed Property Extended to Rewards Cards and Additional Gift Cards
- SC: Administrative Law Court Holds Banks Cannot Deduct NOL Carryforwards
- WA: Video Game Hardware and Software not Like-Kind Property
- Multistate: More State Wayfair-Related Developments
- TWIST - November 12, 2018
- Arkansas: Sediment removal not incidental to nontaxable inspection services
- Massachusetts: Taxpayer’s products were prewritten computer software
- South Carolina: Court of Appeals affirms decision holding receipts from in-state satellite subscribers
- Washington: ALJ addresses various B&O issues Associated with ATM fees
- TWIST - November 19, 2018
- CA: Mortgage Servicer Was Not a Financial Corporation
- KY: Department Issues TAM on Deductibility of State Taxes
- Multistate: Wayfair-Related Developments
- TWIST - December 3, 2018
- CA: Voters Approve General economic Nexus Provisions; Litigation Pending
- IN: Department Addresses Software and Scope of P.L. 86-272
- OH: Baseball Team Scores a Home Run before the Ohio Supreme Court
- UT: Equitable Adjustment Provisions Apply to Avoid Double Taxation of Foreign Business Income
- Multistate: States continue to release Wayfair guidance
- TWIST - December 10, 2018
- LA: Statute Disallowing Residents a Credit for Texas Franchise Taxes Paid Violated the Commerce Clause
- Multistate: Recent Unclaimed Property Activity
- MS: Statute of Limitations Period Was Constitutional
- CO:Grace Period for Certain Retailers to Begin Collecting and Complying with Sourcing Changes Extended
- TWIST - December 17, 2018
- Illinois (City of Chicago): Ruling addresses collection obligations of facilitators
- Missouri: Items used to administer medicines were not 'materials' used or consumed in compounding
- Multistate: States continue to respond to Wayfair decision
- 2019 Episodes
- TWIST - January 7, 2019
- Iowa: Home improvement retailer required to collect tax on installations
- Louisiana: Court affirms decision requiring online retailer to collect local tax on marketplace sales
- Missouri: Sales and use tax refund claim barred by statute of limitations
- Multistate: Recent Wayfair-related developments
- TWIST - January 14, 2019
- NJ: Guidance issued on treatment of GILTI and FDII; Combined group composition
- NM: Dept. failed to establish deviation from financial institution apportionment factor was warranted
- PA: Corporate tax bulletin provides hedging and other receipts are excluded entirely from the sales factor
- Multistate: Wayfair-related developments
- TWIST - January 21, 2019
- Georgia: Two Rulings Address Resale and Manufacturing Exemptions
- Missouri: Operator of a Cafeteria in Federal Building Liable for Sales Tax on Meals
- Oregon: Proposed Bills Would Make Significant Changes to Oregon’s Corporate Tax Laws
- New York: Guidance Issued on Wayfair; Legislation Would Extend Collection Requirement to Marketplaces
- New York: Governor Cuomo’s proposed Budget Includes Numerous Income Tax Changes
- TWIST - January 28, 2019
- Iowa: Department addresses post-Wayfair sales tax nexus standard
- New Jersey: Managerial member of combined group must obtain new tax identification number
- NYC: General corporation tax imposed on non-unitary corporate partner's sale of an LLC interest
- Utah: Ruling addresses taxability of custom storage solutions
- Multistate: More state responses to Wayfair
- TWIST - February 4, 2019
- MS: Guidance Issued on the Tax Cuts and Jobs Act
- MO: Kansas City Chiefs deflated; found liable for nearly $1M in sales and use taxes
- TX: Hotel operator owed use tax on items provided to guests
- TX: Receipts from fuel delivered to foreign vessels were Texas receipts
- PA (Philadelphia): BIRT economic nexus regulation filed
- TWIST - February 11, 2019
- IA: Benefit of Transportation Brokerage Service is received at Delivery Location of Goods
- MS: Department Revises Guidance on GILTI
- NJ: Computation of Tax Add Back in Determining a Sub's Separate CBT Liability when Taxes Paid by Parent
- WA: Company Providing Meals to Schools Subject to Service B&O Rate
- TWIST - February 18, 2019
- FL: Department Issues Comprehensive Report on Tax Reform
- IL: Tax Tribunal Rules Taxpayer Operating a Golf Club Qualified for Governmental Body Exemption
- OH: Goods Picked Up in Georgia were Ohio-Sitused Receipts and Created Substantial Nexus
- VA: Use of Income-Producing Activity Test did Not Result in Unconstitutional Apportionment
- Multi: Recent State Wayfair Developments
- TWIST - February 25, 2019
- FL: Sales Of Services Sourced Based on the Customer’s Location
- NC: Net Economic Losses Must be reduced by Deductible Dividends
- VA: Fourth Circuit Rules that Virginia Stormwater Charge is a Fee, Not a Tax
- Multi: More State Responses to Wayfair
- TWIST - March 4, 2019
- AZ: Rental Car Surcharge Permissible Under Federal and State Constitutions
- CA: FTB Will Apply IRC section 367 Regulations to Insurance Companies
- KS: Internet Tax Freedom Act Does Not Bar Taxation of Equipment
- Multi: More State Responses to Wayfair
- TWIST - March 11, 2019
- MI: Resale Exemption did Not Apply to Credit Card Processor’s Equipment Purchases
- NJ: Tax Court Rules in Taxpayer’s Favor in Addback Dispute
- WA: Taxpayer’s Receipts Subject to Throwout
- MA: E-Fax Services Are Taxable Telecommunication Services
- TWIST - March 18, 2019
- New York: Broker-Dealer Sourcing Rules do not Extend to Non-Broker SMLLC
- New York: Advisory Opinion Concludes that a Marketplace Provider Qualified as a Vendor
- Utah: Legislation Pending Signature Would Amend Corporate Nexus Standard
- Mobile Workforce State Income Tax Simplification Act of 2019 Introduced in the Senate
- Multistate: More State Reactions to Wayfair; Marketplace Facilitator Legislation
- TWIST - March 25, 2019
- Arkansas: State Liquidation of Unclaimed Securities May Reverse Consumer Protections
- Louisiana: Regulation Outlining Local Sales Tax VDA Program Adopted
- Multistate: State Income Tax Nexus Bills
- Multistate: More State Wayfair-Related Legislation Advances
- TWIST - April 1, 2019
- Kentucky: FAQ Addresses Corporate Tax Economic Nexus
- Oregon: Supermajority Vote not Required for Bill Decoupling from IRC section 199A Deduction
- Tennessee: Appeals Court Rules in Taxpayer’s Favor in Business Tax Classification Dispute
- Multistate: More state reactions to Wayfair
- TWIST - April 8, 2019
- Georgia: Department Addresses Computation of Income when Taxpayer Treaty Protected for Federal Purposes
- Idaho: Retroactive Legislation Revises Treatment of Section 965 Income, GILTI, and FDII
- New York: Budget Agreement Includes Numerous Tax Changes
- Oregon: Wholesalers Accepting Returns on Behalf of Taxpayer Caused Loss of Public Law 86-272 Protection
- Multistate: More State Responses to Wayfair
- TWIST - April 15, 2019
- Arkansas: Corporate Tax Legislation Signed Into Law
- Indiana: Post-Wayfair Sales Tax Filing Requirements for Seller of Exempt Items
- Massachusetts: Appellate Tax Board Reverses Course on Refunds for Multiple Points of Use
- Multistate: More State Responses to Wayfair
- TWIST - April 22, 2019
- Alabama: Tailgater Taxability Addressed by Tax Tribunal
- Arkansas: Conformity to Certain IRC Provisions Updated
- New Jersey: Guidance Issued on Section 163(j) Limitations
- New York: Budget Bills Enacted
- TWIST - April 29, 2019
- Iowa: Guidance Issued on IRC section 163(j) Limitation
- Maryland: Guidance Issued on Apportionment of GILTI
- New Jersey: Guidance Issued on GILTI Treatment for Combined Reporting
- Multistate: More State Responses to Wayfair
- TWIST - May 6, 2019
- Oklahoma: New Pass-through Entity Tax Regime Enacted
- Pennsylvania: Department Issues Guidance on IRC section 163(j) Limitation
- Multistate: More State Reactions to Wayfair
- Wisconsin: Department Addresses Post-Wayfair Sales Tax Collection Requirements
- Washington State: Tax Increase Bills Sent to Governor
- TWIST - May 13, 2019
- Massachusetts: Department Amends Corporate Income Tax Nexus Regulation Post-Wayfair
- City of San Francisco: New Homelessness Gross Receipts Tax Credits Adopted
- Multistate: More State Responses to Wayfair
- TWIST - May 20, 2019
- Florida: Pending Legislation Adopts GILTI Exclusion; New Reporting Requirements
- New Jersey: Revised Guidance Issued on Entities Included in the Combined Group
- Tennessee: Governor Signs Bill Addressing GILTI and 965 Income
- Multistate: Two States Issue Wayfair-Related Guidance
- Hawaii: Bills Presented to Governor Would Adopt Corporate Tax Changes
- TWIST - June 3, 2019
- Alabama: Canned and Custom Software is Taxable Tangible Personal Property
- Multistate: More State Responses to Wayfair
- Colorado: Domestic Holding Companies cannot be Forcibly Combined with Affiliates
- New Jersey: Guidance Issued on Combined Reporting Filing Options; Application of Joyce and Finnigan
- New York: Premiums paid to Captive Insurance Subsidiary are Not Deductible
- Ohio: Board of Tax Appeals Adopts Broad interpretation of When Manufacturing Begins
- TWIST - June 10, 2019
- Arizona: Conformity Legislation Enacted; Guidance Issued on 965 Income
- Multistate: More State Responses to Wayfair
- Connecticut: Budget Legislation Pending Signature
- Illinois: Recently Enacted Bills Include Numerous Tax Changes
- TWIST - June 17, 2019
- California: Guidance Issued on Alternative Apportionment Requests
- New York: Royalty Payments from Foreign Affiliates Included in Entire Net Income Base
- Vermont: Market-Based Sourcing Rules Adopted
- TWIST - June 24, 2019
- Louisiana: NOL Ordering Rules Revised
- City of San Francisco: Proposed Mental Health Gross Receipts Tax Likely to be on November Ballot
- Texas: Appeals Court Holds Aquarium Not Selling Tangible Personal Property
- Multistate: More State Responses to Wayfair
- TWIST - July 1, 2019
- Louisiana: Elective Pass-Through Entity Level Tax Enacted
- Multistate: More State Reactions to Wayfair
- Mississippi: Chancery Court Upholds Board of Tax Appeals Decision in Franchise Tax Dispute
- Oregon: Pending Legislation Addresses Treatment of GILTI
- TWIST - July 15, 2019
- Multistate: More State Reactions to Wayfair
- Montana: Taxpayer Entitled to Deduct 100 Percent of Dividends Received from 80/20 Corporations
- Missouri: Recently-Enacted Legislation Decouples from IRC section 163(j) Limitations
- California: Trial Court Rules for City of SF; Super-Majority Vote Not Needed to Approve City Tax Increases
- Texas: Proposed Rule Addresses When Taxable Entities Produce Goods for Sale
- TWIST - July 22, 2019
- Multistate: More State Reactions to Wayfair
- Kentucky: Optional Liability Waivers Not Subject to Sales tax
- Louisiana: BEAT Not Deductible as an Income Tax
- Maine: New Unclaimed Property Law Enacted
- Oregon: Opponents of the CAT Appear to Shift Direction
- TWIST- July 29, 2019
- New Jersey: Guidance Issued on Combined Reporting and Banks
- Oregon: CAT Technical Corrections Signed Into Law
- Oregon: Legislation Addressing GILTI Enacted
- Rhode Island: Ten-Year Statute of Limitations Enacted
- Tennessee: Subpart F Income Considered a Dividend
- TWIST - August 5, 2019
- Arkansas: Yard-Sale Host is not a Marketplace Facilitator
- Massachusetts: Remote Seller and Marketplace Facilitator Legislation Enacted
- Pennsylvania: Philadelphia Department of Revenue addresses IRC 163(j) limitation
- Kansas: Remote Sellers Required to Collect Beginning October 1, 2019
- TWIST - August 12, 2019
- California: Arizona Resident Owes California Income Tax for Services Performed in Arizona
- Illinois: Details Released on Upcoming Tax Amnesty Program
- Indiana: Lawsuit Settlement Income Included in the Numerator and Denominator of the Sales Factor
- Tennessee: Guidance Issued on Computing IRC section 163(j) Limitation
- Texas: Amended Franchise Tax Nexus Regulation Would Adopt Economic Nexus
- TWIST - August 19, 2019
- New York: Litigation Support Services Receipts were Other Business Receipts
- Louisiana: Medical Devices Exempt Under the Constitutional Exemption for Prescription Drugs
- Florida: Guidance Issued on GILTI Subtraction and Bonus Depreciation
- TWIST - August 26, 2019
- California: IRC section 338(g) Gain Must be Apportioned Using Target’s Factors
- New Jersey: Division Issues Revised Guidance on Sourcing GILTI and FDII
- Utah: Equitable Adjustment Prov. Do Not Apply to Avoid Double Taxation of Foreign Bus. Income
- TWIST - September 9, 2019
- Alabama: Late Filing Penalty Relief Available to Certain Corporate Taxpayers
- Multistate: More State Wayfair-Related Developments
- Florida: Time Extended to File New Information Reports for Already-Filed 2018 Returns
- Georgia: Taxpayer Not Allowed Sales Tax Bad Debt Deduction
- Utah: Foreign Corporations Excluded from Water’s-Edge Group despite Section 1504(d) Election
- 2020 Episodes
- TWIST - March 11, 2019
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- In Dispute
- Charitable Conservation Easement Program Integrity Act of 2019
- The BBA centralized partnership audit regime
- The U.K.’s proposed digital services tax
- The revision of Code Section 965 under the Tax Cuts and Jobs Act
- Wayfair and the corporate income tax
- Ninth Circuit Vitiates Common Law Mailbox Rule
- Qualified Transportation Fringes— An often overlooked fringe benefit
- Meals and Entertainment — Tax reform takes a bite out of allowable deductions
- In Person Events
- 2019
- Big Changes, Building Insights
- Recap of Financial Services Tax Conference
- 2018
- Recap of May 2018 USCBTC event
- Recap of Financial Services Tax Conference
- Recap of 2018 Global Financial Reporting and Valuation Conference
- 2017
- Recap of December 2017 event
- CorpTax 2018
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