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Tax
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
KPMG's Tax Function Benchmarking Study
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
AI aids accountants
Tax departments take flight
Mobility Matters: Germany’s Fachkraefteeinwanderungsgesetz
CFC Rules under ATAD
Mobility Matters: KPMG LLP survey results
2019 Payroll Year-End Guide and Checklist
Mobility Matters: IRS continues to focus on global mobility programs
Effective communication for compliance
Business Intelligence and Data Analytics
Videos: BEPS 2.0 Unpacked
What Is BEPS 2.0?
BEPS 2.0 – Focus and Measures
BEPS 2.0 – What Can Companies Consider Doing Now?
The End of LIBOR
The GILTI High-Tax Exception
The Demise of LIBOR – Tax and Transfer Pricing Implications
U.S. Taxation of Americans Abroad
U.S. Taxation of Foreign Citizens
Global Answers to Local Questions
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
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
Tax and Trade Implications for U.S. Inbound Investment Guide
2018 Multistate Nonresident Withholding Survey Report
2018 Tariff update and impact analysis
Developing your tariff 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
The BEPS Ripple Effect
Tax Reform Senate Procedural Requirements Explained
President Trumps Principles for 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
Chief trade officer's first 100 days
U.S. Taxation of Foreign Citizens (2019)
The Future of Tax
U.S. Taxation of Americans Abroad (2019)
Mobility Matters
2x4 Approach to Country-by-Country Reporting
Foreign Trade Zones - Video
KPMG Asset Management Platform
Payroll Insights
Transactions in the age of tax reform
Global Withholding Taxes
Future of Global Mobility
Tools for Tracking Tax Controversy
Data Insights Calm Turbulent Trade Waters
Tax compliance in a post-tax-reform environment
Valuation considerations in light of COVID-19
COVID-19 Global Tax Developments
Goodwill impairment valuation insights
The CARES Act Executive Summary
Developing an Agile Tariff Strategy while Preparing for an Economic Down-Turn
COVID-19 Spot Survey - Implications on Total Rewards Programs
Transfer Pricing and Trade Compliance Survey Results
Revisiting volatility assumptions under ASC 718
COVID-19 Spot Survey: Global Immigration Issues and Learnings
COVID-19 Impact: U.S. Real Estate Tax and Regulatory Resource Guidebook
BIS Issues Two New Rules with Far Reaching Effect
LIBOR Transition and Tax Issues
Getting to know the Value Chain Analysis
Tax news & publications at your fingertips
COVID-19 Spot Survey: Tax Ramifications of the CARES Act
Family Office Insights: COVID-19 Tax Relief for Individuals and Family Offices
Operational transfer pricing
Family Office Insights: How family businesses can attract and retain top talent
Cost of manufacturing operations around the globe
Tax and Trade Considerations for U.S. Inbound Investment Guide
Transfer pricing considerations resulting from COVID-19
Tax Issues Banks Should CARE(S) About in Light of COVID-19
Online Teaching in Higher Education—Indirect Tax Considerations
Retail Industry Trade Disruption from COVID-19
Valuation Services for the Consumer & Retail Industry
Key Controls for Export Compliance Programs
2020 Payroll Year-End Guide and Checklist
Events
TaxWatch webcasts
Tax Reform Thursdays: Section 162(m) Compensation Deduction Limitations
Country of Origin – Substantial Transformation
Qualified Opportunity Zones – Cross-Industry Update on Final Regulations
Family Office Fridays: QOZs – Issues Affecting Individual Taxpayers and Family Office Investors
Tax Reform Thursdays: Expense Allocation and Apportionment Magnified
KPMG TradeWatch: Update on First Sale for Export
Research & Development Tax Credit 2019 Year in Review
State Tax Legislative Update
Taxing the Digital Economy Update: Quest for OECD Pillar One Consensus
Quarterly Bank TaxWatch
New Form 1042-S Reporting Rules for Partnerships
OECD’s Financial Transactions Paper: What You Need to Know
Carried Interest: A Discussion of the Recent Proposed Regulations under Section 1061
Capital Transaction Costs in an Uncertain Climate: Recoverability of Bankruptcy Costs and Debt Issuance Costs
Tax reclaims and withholding tax updates for U.S. regulated investment companies (RICs)
Family Office Fridays: Charitable Tax Planning Considerations Affecting Individuals and Family Offices
Future of HR: Coronavirus – tax and employment law considerations
Legislative Tax Update: New Laws Respond to COVID-19 Impacts
Sanctions screening: How recent enforcement actions will impact your compliance program
COVID-19 Tax Update for Insurers
State and Local Tax Implications and Guidance for COVID-19
KPMG TradeWatch: Accelerating Duty Recovery and Reduction Strategies During an Economic Downturn
The CARES Act and Stimulus Relief: The Impact on Passthrough Entities
The Impact of COVID-19 on the Infrastructure Industry
Opportunity Zones After COVID-19: Early Insights
Family Office Fridays: Tax Planning for Individuals and Family Offices in Response to COVID-19
COVID-19: New Tax Legislation Impacts for Japanese Companies
A COVID-19 Conversation with IRS LB&I Commissioner
Planning Considerations for Distressed Debt
Unclaimed Property Updates in Unprecedented Times
Transfer Pricing Considerations Resulting from COVID-19 (Session One)
Global Mobility: Responding to COVID-19
KPMG TradeWatch: Transition to USMCA: regulatory and technology considerations
Employer Liquidity: Payroll Tax Deferrals & Employee Retention Credits
COVID-19: Transfer Pricing Considerations for Japanese Companies
Not Quite Business as Usual: State Tax Implications of a Remote Workforce
Transfer Pricing Considerations Resulting from COVID-19 (Session Two)
TaxWatch: RIC tax considerations in times of market stress and volatility
KPMG TradeWatch Webcast:How transfer pricing and customs alignment can help enhance cash recovery during an economic downturn
Distressed Debt: Tax Planning Considerations for Partnerships
Family Office Fridays: Employee Retention Credit and Other Compensation and Benefit Considerations for Family Offices
Lessons Learned from the Recent Information Reporting Season
USMCA Readiness Update: North American Industry Leader Virtual Roundtable
Work anywhere, together
Managing a Virtual Workforce during Compliance Season – A Corptax Perspective for Federal and State Returns
Quarterly Bank TaxWatch
Transfer Pricing Considerations Resulting from COVID-19: Focus on Financial Services (Session Three)
State Information Reporting and Withholding – No Longer Just the IRS
Managing a Virtual Workforce during Compliance Season – A Corptax Perspective for International Compliance
Putting OFAC’s Framework for Sanctions Compliance Commitments into Action
Transfer Pricing Considerations Resulting from COVID-19: Perspectives from the front lines (Session Four)
Final Regulations: FDII and GILTI Deductions under Section 250
Export Compliance Smart Practice Series – Risk Assessments and the Importance of Key Controls
What’s Shaking in California State Tax?
Family Office Fridays: Insurance-Related Tax Considerations for Family Offices
GILTI and Subpart F HTE Regs—TCJA Implementation Journey Continues
SALT Conformity and Compliance Considerations for the 2019 Income Tax Filing Season
Global Transfer Pricing and Digital Transformation in the Age of VUCA (Volatility, Uncertainty, Complexity, and Ambiguity)
Sec. 163(j): Passthroughs – Business Interest Expense Deduction Limitations
Family Office Fridays: All About Conservation Easements
Section 163(j) Final Regulations: Corporate, International, and State and Local Impacts
Applying a 'work anywhere' culture for your organization: Navigating through international and domestic issues
IRW Hot Topics: A Year in Review
Export Compliance Smart Practice Series – Audits & Corrective Actions
Global indirect tax supply chain considerations in the Life Sciences industry
Get the credit you deserve with the Research and Development Credit – Calculation and Benefit
Family Office Fridays: Considerations in Making a Section 962 Election
TradeWatch: FTZ Health Check
Quarterly Bank TaxWatch – International Update
R&D Credits – The Updated IRS LB&I ASC 730 R&D Directive and What it Means to You
KPMG TaxWatch: Transfer Pricing Audits - Stories from the front lines
KPMG TaxWatch: European legislative updates and the global mobility considerations for companies outside the European Union
Decision Day is Coming: Voters to Decide Important State and Local Tax Changes on Election Day
KPMG TaxWatch: 2020 year-end tax compliance considerations with a look forward to 2021
The Section 1202 Gain Exclusion: Rules and Issues
KPMG TradeWatch: Enhancing an Importer’s Drawback Program
BEPS 2.0: Update on Inclusive Framework’s Progress on Pillars One and Two
Global Tax Dispute Resolution and Controversy Series – Part Two: Brazil, Canada, Mexico and the U.S.
Global Tax Dispute Resolution and Controversy Series – Part One: France, Germany, Netherlands and the UK
Global Tax Dispute Resolution and Controversy Series – Part Three: Australia, China, India, and Singapore
Tax Reform: Overview of Latest Final and Proposed FTC Regulations
Payroll Challenges in the Current Environment: Planning for 2020 Year End Reporting and 2021 Considerations
KPMG TradeWatch: Meeting the expectation of trade in today’s world - The new reality
Family Office Fridays: Taking Flight – Tax Considerations of Airplane Ownership
Preparing Hedge Funds for year-end tax planning
Navigating the TFTEA Drawback Regulations
Looking into the future of HR and global mobility
The power of blockchain webcast series: Understanding blockchain – it’s not just about crypto
VAT 2018 year in review and 2019 outlook
Update on trade trends and leveraging global trade and supply chain technology
The R&D Tax Credit: A 2018 year in review
Final Section 263A Regulations
Eastman-Kodak's Story: Managing Foreign Trade Zones with Global Trade Services
Update on Business Travel Risks and Compliance
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
Year One – Lessons Learned in the First Full Year of §301 Tariffs
Family Office Fridays: Wealth Transfer Tax and Succession Planning Considerations
Understanding The Taxpayer First Act
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
Proposed regulations: Built-in gains and losses under section 382(h)
FCD Insights – Fireside Chat with Director of APMA Office
Transfer pricing controversy: The tax director’s view
Taxing the Digital Economy: OECD Proposed Pillar One Unified Approach
Taxing the Digital Economy: Overview of Global Indirect Tax Challenges
Expanding Duty Drawback Benefits in a Turbulent Trade Environment
Transaction Cost Opportunities in Private Equity Transactions
Japan-U.S. Trade Agreement: Implications for Japanese companies in North America
Tax Reform: 2018 Compliance Debrief and 2019 Outlook
Engineering & Construction Industry Focused Tax Update
Quarterly Bank TaxWatch
Year-end Considerations for Domestic and International Payroll
Individual Income Tax for Japanese Expatriates
KPMG TradeWatch: Preparing for 2020 – Planning ahead in an uncertain trade environment
Tax Reform: BEAT Regulations under Section 59A
The 'Other' Digital – How digital transformation affects a company’s transfer pricing
Tax Reform: FTC Regulations under TCJA
KPMG and the Tax Council Policy Institute: Anticipating Coming Changes for the U.S. Tax System
State tax developments, Wayfair reactions, and a SALT asset management update
The Wait for Wayfair is Over – What’s Next?
Tax Cuts and Jobs Act—Potential Implications for a Globally Mobile Workforce
The IRS and the administrative procedure act
The international trade landscape under the Trump administration—An update
What does the Supreme Court Wayfair decision mean for tax-exempt organizations
Developing your Section 301 Tariff Mitigation Strategy
How GTS improvements support Free Trade Agreements
All SALT: State Reactions to Tax Reform, Wayfair, and Upcoming Ballot Initiatives
Tax Reform: Opportunity Zones
Wayfair and Foreign Sellers of Goods and Services
Update on year-end payroll tax planning
TradeWatch: Update on Country of Origin Rules
KPMG TaxRadio
TWIST - This Week in State Tax
TWIST - January 6, 2020
California: S Corporation Shareholders Must Apportion Gain from S Corporation’s Sale of Goodwill
Louisiana: Sales Tax Collected On Online Sales Should Have Been Remitted to Parish, not Department
New Jersey: REITs, RICs, and Investment Companies Not Included in Unitary Group
Multistate: Update on Wayfair-Related Developments
TWIST - January 13, 2020
Colorado: City use tax owed on film master licensing agreements
Michigan: Detroit income tax ruling remanded to tribunal in light of Wayfair
Missouri: State Supreme Court rules that telecom company owes local license taxes
Multistate: More state responses to Wayfair
TWIST - January 20, 2020
California: Proposed corporate tax increases based on CEO compensation
New Jersey: New Pass-Through entity tax enacted
Virginia: Numerous corporate tax bills Introduced in Virginia
Washington: Court of Appeals upholds imposition of tax on digital automated services
Multistate: Maryland and Nebraska propose to tax digital advertising; other potential legislative changes discussed
TWIST - January 27, 2020
Arkansas: Taxpayer Owes Use Tax 7 Years after Purchase of Used Trailer
Multistate: More State Reactions to Wayfair
Massachusetts: Governor’s Proposed Budget Includes Real Time Sales Tax Remittance
New York: Proposed Bill Would Tax Corporations that Derive Income from Customer Data
TWIST - February 3, 2020
Kansas: Court of Appeals Upholds Refund on Electricity Used by HVAC Units to Cool Telecom Equipment
Utah: “Tax Reform” Provisions Repealed
Washington State: B&O Surcharge Implementation Delayed
Multistate: State Legislatures Consider Compact to Limit Tax Incentive Bidding Wars
TWIST - February 10, 2020
Arizona: Dyed diesel does not qualify for mining/processing exemption
Colorado: Platform required to collect taxes and rental fee on car sharing arrangements
Louisiana: Guidance issued on pass-through entity election
Massachusetts: Taxpayer’s software products were taxable prewritten computer software
Multistate: More state responses to Wayfair
TWIST - February 17, 2020
Michigan: Taxpayer Failed to Substantiate Bad Debt Deduction
Ohio: Court Addresses Scope of Wholly-Interstate Gross Receipts Exclusion for Pipeline Company
Washington State: Out-of-State University Lab Subject to B&O Tax
TWIST - February 24, 2020
Colorado: Issue Preclusion did Not Bar Taxpayer From Challenging Audit Findings
Ohio: Certain Receipts of a Car Financing Company Excluded from CAT Base
Florida: Video Streaming Services Subject to Communications Services Tax
New Jersey: Guidance Issued on NOLs and Combined Returns
TWIST - March 2, 2020
Florida: Sale of platform services sourced based on customer’s location
Louisiana: Board of Commerce and Industry to allow state-level appeal of local ITEP applications
New Jersey: Division addresses the Net Deferred Tax Liability Deduction for certain combined filers
Washington State: Website language foils refund
TWIST - March 9, 2020
California: California Competes Tax Credit application period starts March 9, 2020
Indiana: Foreign Company Required to Register as a Retail Merchant
North Carolina: Net Economic Losses Must be reduced by Deductible Dividends
Texas: Health Club Not Eligible for Sale for Resale Exemption on Gym Equipment
Utah: Convenience and Processing Fees Not Part of Sales Price of Admissions
TWIST - March 16, 2020
New York: Intercompany Loaner Car Transactions are Taxable Retail Sales
Wisconsin: Foreign Limited Partnership that Checked-the Box May Claim Dividends Received Deduction
Maryland: Significant Tax Legislation Advances
New York: Proposed Bill Would Tax Digital Ads
TWIST - March 23, 2020
Georgia: Retailer qualified for Freeport Exemption on component parts
Maryland: Digital ad and pass-through entity tax bills pending action by governor
Michigan: Taxpayer allowed to use alternative apportionment formula
Multistate: States and legislatures respond to COVID-19
TWIST - March 30, 2020
Florida: Short-term Rental Platforms Are Not Subject to Local Tourist Development Tax
Missouri: Portable Toilet Rentals are Taxable Rentals of Tangible Personal Property
Missouri: Supreme Court Upholds Sales Tax Assessment on Hotel Room Furnishings
Multistate: States and legislatures respond to COVID-19
TWIST - April 6, 2020
New York: Broker-dealer sourcing rules do not extend to non-broker receipts included in the same return
South Carolina: Peer-to-peer car sharing operator required to collect tax
Tennessee: Marketplace facilitator legislation signed into law
Washington: Online loan marketplace receipts apportioned to lender’s location
Multistate: States and local governments continue to respond to COVID-19
TWIST - April 13, 2020
New York: Telecommunications Company Not Entitled to Refund of Sales Taxes Paid on Electricity
Texas: State Supreme Court Issues Opinions in Three Costs of Goods Sold Cases
Utah: Restaurant Platforms Excluded from Marketplace Provisions; Lessons not Taxable Admissions
Multistate: States and Localities Continue to Respond to COVID-19 Tax Issues
TWIST - April 20, 2020
Arkansas: Washington State Resident Working from Home for Arkansas Employer Must Pay Arkansas Income Tax
Virginia: Weblogs Are Not Newspapers, Magazines, or Newsletters for BPOL tax purposes.
Multistate: States and Localities Continue to Respond to COVID-19 Tax Issues
Colorado: Gift Wrapping Service Sale of Tangible Personal Property
TWIST - April 27, 2020
Arkansas: Manufacturing Exemption Does not Apply to Custom Goods
South Carolina: Administrative Law Court Holds Banks Cannot Deduct NOL Carryforwards
Multistate: More States and Localities Respond to COVID-19 Issues
Texas: Service Fee Charged to Facilitate Online Ticket Sales is Taxable Data Processing
Multistate: MTC Moves Forward with Revisions to its Statement of Information on Public Law 86-272
TWIST - May 4, 2020
Illinois: Temporary storage exemption does not apply when goods returned to state
New York: Proposed bills would impose sales tax on digital advertising
South Carolina: Membership fees subject to sales tax
Multistate: States and localities continue to respond to COVID-19
TWIST - May 11, 2020
Oregon: Certain Non-U.S. Members May be Excluded from CAT Unitary Group
Texas: Sales of Military Jets to Foreign Countries Sourced Outside Texas
Virginia: BPOL Tax Preempted by Internet Tax Freedom Act
Multistate: States and localities continue to respond to COVID-19
New York: Taxpayer Engaged in Generating Electricity was a Qualified New York Manufacturer
TWIST - May 18, 2020
California: Governor Newsom’s Budget Plan Released
Mississippi: Statute of Limitations Not Extended for Filing Amended Returns
Multistate: States and Localities Continue to Respond to COVID-19
TWIST - June 1, 2020
Idaho: Sale of majority-owned LLC was not business income
Michigan: State Supreme Court rules in favor of Detroit in service sourcing dispute
Oregon: Voters approve new homeless tax on businesses and individuals
South Carolina: Ruling addresses taxability of software training
Multistate: State COVID 19 related updates
TWIST - June 8, 2020
Arkansas: Contractor was Purchasing Agent of Government
Louisiana: Update on Wayfair Implementation for Remote Sellers and Marketplace Facilitators
Missouri: Chiefs Continue Winning Streak: Sales Tax Assessment Dismissed
Tennessee: Lawsuit Settlement Proceeds were Business Earnings; SMLLCs Must File Separate Returns
Multistate: More State Responses to COVID-19
TWIST - June 15, 2020
Maine: Alternative Apportionment Not Permitted to Apportion Gain from Sale of Pizza Business
Mississippi: Capital of SMLLCs included in Corporate Franchise Tax Base
Multistate: More state responses to COVID-19
Michigan: Treasury Issues IRC section 163(j) Guidance
South Carolina: Deadline to Protest Not Tied to Actual Notice
TWIST - June 22, 2020
Alabama: Tribunal reverses adjustments to taxpayer’s payroll factor
Arkansas: Commission not taxable; food delivery business required to collect sales tax
California: Two conflicting decisions on small partnership penalty relief, conformity
Multistate: Marketplace facilitator update
Multistate: State responses to COVID-19 and other important state legislation
TWIST - July 13, 2020
California: New Draft of Market-Based Sourcing Regulation Released
Multistate: West Coast Cities Consider and Adopt Local Tax Changes
California: Long-Term Lease Excluded from San Francisco Transfer Tax after Property Sale
Illinois: Sale and Installation of Home Appliances was Subject to Tax
Multistate: Marketplace Facilitator and Other Sales Tax Legislative Developments
TWIST - July 20, 2020
District of Columbia: Council considering sales tax on digital advertising
Ohio: Survey services are taxable information services
Oregon: Electricity wholesaler not a public utility for apportionment purposes
Multistate: More state responses to COVID-19 and the CARES Act
Multistate: Georgia and South Carolina rule on taxability of electric vehicle charging
TWIST - July 27, 2020
Nevada: Tax Amnesty Legislation Signed
Washington State: Document Review and Closing Charges are Loan Service Fees
Multistate: More state responses to COVID-19 and the CARES Act
Washington State: Department Responds to Lending Tree Decision
TWIST - August 3, 2020
Iowa: Department of Revenue Revises GILTI Guidance
Multistate: More States Respond to COVID-19 and the CARES Act
North Carolina: DOR Announces Voluntary Corporate Transfer Pricing Resolution Initiative
Pennsylvania: Court Upholds Market-Based Interpretation of Income Producing Activity Test
TWIST - August 10, 2020
Arizona: Airport fees not prohibited taxes on services
Maryland: Captive insurance company not subject to corporate income tax
New Jersey: Discretionary incentives were not contributions to capital
Multistate: More states respond to COVID-19 and the CARES Act
TWIST - August 17, 2020
Georgia: Tax Tribunal Rules in Favor of Telecommunications Company Seeking High-tech Exemption
Minnesota: Gain from Sale of Unitary Business Subject to Tax
North Carolina: Bankruptcy Estate Not Required to Remit Pass-Through Taxes
Missouri: Department’s Fishing Expedition Dismissed by Administrative Hearing Commission
TWIST - August 24, 2020
Nebraska: Supreme Court Holds Telecommunications Contractor Must Collect Tax from Customers
Multistate: More States Respond to COVID-19 and the CARES Act
Arizona- Battle over Ballot Wording Over; Arizona Voters to Decide on Tax Increase to Fund Education
Tennessee: Department Addresses IRC 163(j) Interest Expense Carryforwards
TWIST - August 31, 2020
District of Columbia: Emergency budget support act enacted
North Carolina: FAQs issued on transfer pricing initiative
Ohio: Cincinnati’s consolidated return ordinance preempted by state statute
Multistate: More states respond to CARES Act and COVID-19
TWIST - September 14, 2020
District of Columbia: Grocery Delivery Platform Sued for Unpaid Sales Tax
California: Corporate Disclosure Bill Pending Signature
New Jersey: Corporate Partner Had Nexus Due to Ownership of Limited Partnership Interests
Multistate: More states respond to CARES Act and COVID-19
TWIST - September 21, 2020
Oregon: Use Tax Applies to Purchase of Vehicles used by Rental Car Company
Pennsylvania: Department of Revenue Revises Its Corporate Economic Nexus Guidance
Multistate: Certain States Issue Guidance on Marketplace Facilitator Laws
Multistate: More States Respond to COVID-19 and the CARES Act
TWIST - September 28, 2020
Arkansas: Legal opinion addresses sales tax obligations of an online travel company
Colorado: Electronically delivered software, SaaS, and backup service not subject to sales tax
Colorado: Proposed regulations address holding company inclusion in combined group
District of Columbia: Qualified high technology company benefits repealed/revised
TWIST - October 5, 2020
California: Guidance Issued on Filing 2019 Returns in light of Ongoing Market Sourcing Regulatory Project
Hawaii: Department of Taxation Addresses Public Law 86-272
New Jersey: Legislation Imposing Millionaire Tax and Extending Corporate Surcharge Enacted
South Carolina: Business License Tax Standardization Act Enacted
TWIST - October 12, 2020
Arizona: Department Concludes that State Sourcing Statute Supersedes Model City Code
Massachusetts: Indiana Utility Receipts Tax Not Required to be Added Back in Computing Massachusetts Corporate Excise
New York: Early Termination Payments Not Subject to Commercial Rent Tax
Vermont: Miscellaneous Tax Changes Enacted
TWIST - October 19, 2020
California: City of Los Angeles holding a tax amnesty program
Tennessee: Foreign financial institution not doing business in Tennessee
Vermont: Gain from sales of FCC licenses nonbusiness income allocated to Vermont
Multistate: State responses to COVID 19 and the CARES Act
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
TWIST - September 16, 2019
Florida: Department of Revenue Announces Corporate Income Tax Rate Reduction
New Hampshire: Market-Based Sourcing Rules Adopted
South Carolina: Marketplace Operator Responsible for Sales and Use Tax Collection
Texas: Amended Rule Addresses When Taxable Entities Produce Goods for Sale
TWIST - October 7, 2019
Vermont: Department of Taxes Issues Guidance on TCJA Conformity
Virginia: Taxpayer Owed Sales Tax on Transactions with an Affiliate
Nebraska: Department Clarifies Guidance on Section 965 Income
Multistate: More Wayfair Related Developments
TWIST - September 30, 2019
New Hampshire: Budget Agreements Addresses Conformity, BPT/BET Rates, and GILTI
Rhode Island: Taxable Sales Occurred Between Related Entitles
Utah: Sales Made Via a Referral Model are Not Marketplace Sales
TWIST - October 7, 2019
Kansas: Attorney General Invalidates Remote Seller Guidance
Maryland: Comptroller Regulation Limiting Use of Pre-Merger NOLs is Invalid
Massachusetts: Working Draft Issued on Computing 163(j) Limitation
Pennsylvania: Department Adopts Income Tax Economic Nexus Standard
Multistate: More Wayfair Related Developments
TWIST - October 14, 2019
Louisiana: GILTI Treated as a Dividend
Washington State: Insurance Related Receipts Reclassified as Service Income
Multistate: More States Issue Guidance on New Marketplace Facilitator Requirements
TWIST - October 21, 2019
Colorado: City of Boulder Addresses Wayfair
New Jersey: Guidance Issued on the Unitary Business Principle
Ohio: Taxpayer Allowed Retroactive Consolidated CAT Election
Texas: Franchise Tax Assessment Upheld Against Company with One Texas Employee
TWIST - October 28, 2019
Massachusetts: Corporate Excise Tax Nexus Regulation Adopted
Ohio: BTA Cancels Municipal Income Tax Assessment
Wyoming: Taxpayer Did Not Qualify for Asset Purchase Exemption
Multistate: More State Reactions to Wayfair
TWIST - November 4, 2019
Massachusetts: Lawsuit-Related Proceeds Sourced to Massachusetts
Illinois: Investment Advisory Receipts Sourced to Customer’s Billing Address
Maryland: Tax Court Narrowly Construes Transfer Tax Exemption
Florida: Decrease in Sales Tax Rate Imposed on the Rental, Lease, or License to Use Real Property
Receipts from Licensing Right to Install and Replicate Software were not Attributed to Wisconsin
TWIST - November 11, 2019
Indiana: Provision of Paper Medical Records was Taxable Sale of Tangible Personal Property
Nebraska: Temporary Penalty and Interest Waiver for Certain Remote Sellers and Marketplace Facilitators
New Mexico: Special Industry Apportionment Regulation Does Not Fairly Represent in-State Activity
Virginia: Department of Taxation Issues Guidelines on IRC section 163(j) Limitation
Wisconsin: On Demand CLE Seminars Not Subject to Sales and Use Tax
TWIST - November 18, 2019
Indiana: Department Addresses Taxability of Remotely Accessed Software
Arkansas: Economic Nexus Transactions Threshold Addressed
California: Nonresident Individual Did Not Have California Source Income
Tennessee: Department Addresses Taxability of Motor Vehicle Lease Subscriptions
TWIST - November 25, 2019
California: VAT Imposed on Services Included in Sales Factor
Illinois: Tax Tribunal to Hear Throwout Challenge
Massachusetts: Life Sciences Center Tax Incentive Program
Ohio: Individual was a Responsible Party Based on Representations during Audit
TWIST - December 9, 2019
California: FTB Announces Automatic 7-month Filing Extension
South Carolina: Department of Revenue Addresses Delivery Charges
Iowa: Tax Reform Guidance Issued
Illinois (city of Chicago): Council Approves Tax Increases as Part of 2020 City Budget
Washington: Advanced Computing Business Surcharge Information Released
TWIST - December 16, 2019
Nebraska: Department of Revenue Issues Guidance on GILTI and FDII
Pennsylvania: Department Addresses Sales Tax Absorption and Direct Payment Permits
Texas: Purchases of Coin-operated Gaming Machines Not Exempt as Sale for Resale
Washington State: Pallets Not Leased for Resale to Customers
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
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
Nonresident State Income Tax Withholding – Where are we and what is next?
ICAP 2.O
IRS Compliance Assurance Program Update
Taxpayer First Act
Qualified Transportation Fringes— An often overlooked fringe benefit
Meals and Entertainment — Tax reform takes a bite out of allowable deductions
Catching Up on Capitol Hill
How Might Congress Enact Additional COVID-19 Relief Legislation
HEROES Act Negotiations Unpacked: Tax Components
Recent Economic and Social Developments May Affect Legislation Timing
Legislative Impact of U.S. Pausing OECD Pillar 1 Digital Economy Discussions
Going Nuclear: Revisiting the Senate’s Parliamentary Rules for Supermajority Votes
The EU State Aid Decision and U.S. Tax Legislation
The Biden Tax Plan: Where Is It?
The Biden Tax Plan: Highlights on What We Know
COVID Relief: Looking at the Senate's HEALS Act
The Biden Tax Plan: The Corporate Tax Rate Proposal
The Recent COVID-Related Executive Actions and Implications for Legislation
The Biden Tax Plan: Increasing the Individual Tax Rate on Ordinary Income
The Biden Tax Plan: Increasing the Capital Gains Tax Rate (Part One)
The Biden Tax Plan: Increasing the Capital Gains Tax Rate (Part Two)
Biden's Foreign Minimum Tax Proposal: Not GILTI?
The Biden Tax Plan: Return of the Corporate AMT
The Biden Tax Plan: Offshore Tax Penalty and "Made in America" Tax Credit Proposals
The Trump Tax Plan: Unfinished Business
TCJA Guidance: Built to Last?
Destination Country X
Mexico's "Anti-Deduction" Rules
Cross-Border Highlights of the Biden Tax Plan
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Corptax 2019
2019 Global Financial Reporting and Valuation Conference
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Recap of Financial Services Tax Conference
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Notice 2019-01: Future regulations, foreign corporations with previously taxed earnings and profits
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State and local responses to Wayfair decision (CA, DC, Philadelphia, WI)
KPMG reports: Tax collection by facilitators (Chicago); sales tax exemption for pharmaceutical compounding (Missouri)
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Tax implications, federal district court and constitutionality of Affordable Care Act
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IRS releases draft instructions for Form 965 series
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Notice 2019-04: Extension of temporary dyed fuel tax relief, Wisconsin terminals
KPMG report: State, local tax changes (fourth quarter 2018, table)
Entity classification: Withdrawing change request after regulations render election undesirable
BEAT proposed regulations, provisions applicable to insurance companies
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KPMG’s Week in Tax: 17 - 21 December 2018
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Civil penalty assessment for FBAR violation requires willful conduct
Wisconsin: Elective passthrough entity tax regime enacted
Rev. Proc. 2019-08: Qualified real property expensing under section 179
US IRS contingency plan during government shutdown
Final regulations: Tax-exempt private activity bonds
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IRS releases annual revenue procedures for 2019
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IRS to consider relief from double taxation related to section 965 repatriation
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Washington State: Legislation revises B&O tax surcharge
Corrections to final regulations, transfers to partnerships with related foreign partners
KPMG reports: Michigan, Ohio, Washington State
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Dominican Republic: Services provided by investment fund administrators exempt from VAT
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Final regulations under section 199A released to Federal Register
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Final GILTI regulations, text of regulations
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British Virgin Islands: Amendments to CRS rules
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IRS updates and corrects FAQs for QI / WP / WT
Luxembourg: Reminder for investment funds of U.S. tax deadlines
Australia: Updated AEOI guidance, list of excluded accounts
Liechtenstein: Updated FAQs on FATCA
Singapore: CRS registration deadline is 31 March 2020
Japan: Transfer pricing proposals focus on hard-to-value intangibles
Latvia: Transfer pricing documentation requirements apply for 2018
India: Country-by-country reporting deadline extended
Denmark: Landmark transfer pricing decision from Supreme Court
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OECD: Status review of “BEPS 2.0” and taxation of digitalised economy
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India: Tax incentives for sovereign wealth fund investments, budget proposals
Australia: Capital gains tax, property used in course of carrying on business
India: Tax treaty treatment of fees for technical services, of minimum alternative tax
Poland: VAT and commercial real estate transactions
Luxembourg: Updates on ATDA 1, interest limitation, MLI and tax treaty
Czech Republic: Assessing transfer prices, determining permanent establishment’s tax base
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Czech Republic: Changes to VAT law proposed for 2019
Czech Republic: Reminder of deadline to register beneficial owners
Netherlands: Consultation on directive for disclosure of cross-border tax arrangements
Italy: Proposal for 'web tax' on electronically supplied services
France: Revenue from tax proposals to finance new social measures
Serbia: Tax law measures enacted for 2019
Gibraltar: Anti-tax avoidance measures concerning interest limitation, CFCs, hybrid mismatches
Gibraltar: Corporate tax exemption regime for interest and royalties, EC state aid investigation
Czech Republic: Updates on VAT “quick fixes” and VAT on fuel cards
Portugal: Car registration tax referred to CJEU
EU: Increased risk of fixed establishment for VAT purposes
Austria: Corporate tax group rules not violated by sale of group member
Poland: Tax treatment of “bad debts” and delayed or late payments in commercial transactions
EU: Updated “blacklist” of non-cooperative jurisdictions
Final regulations: Drawback claims, rule changes
EC’s 'no-deal' Brexit contingency action plan, customs guidance
U.S. investigations, cast iron soil pipe imported from China
Federal Circuit: Determining products are made in United States, when ingredients come from other countries
UK: Brexit-related grants available for customs training, IT improvements, new staff
Canada: Clarifying proof-of-report requirements for exporters and carriers
USTR notice to grant additional exclusions on products from China
Australia: Free trade agreement with Peru enters into force
Airline entity agrees to pay $700,000 to settle EAR anti-boycott violations
U.S. increased tariffs on civil aircraft imported from EU
China waiving import duties on certain emergency vehicles, medical supplies
Annual revenue procedures for 2019 for exempt organizations
Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration
IRS TE/GE division releases summary of FY 2018 accomplishments
Ways and Means approves bills concerning investors in medical providers, “surprise” medical bills
KPMG’s Week in Tax: 10 - 14 February 2020
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