- Tax
- 5 Tax Issues to Watch in 2021
- Taxation of the Digitalized Economy: Developments Summary
- Introducing eSignature
- Seasoned conversations with SALT - episode 2
- Alternative investment valuations
- Piece of Mind, Better Work, Higher Profile
- 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
- Business modeling services
- Tangible asset valuation services
- 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
- Healthcare valuations
- 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
- Financial reporting valuations
- Tax planning & compliance valuations
- Complex securities valuations
- 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
- Aerospace and defense valuations
- 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
- Consumer and retail valuations
- Technology valuations
- Media and telecommunications valuations
- Energy and natural resources valuations
- Key Controls for Export Compliance Programs
- Travel, leisure, and hospitality valuations
- 2020 Payroll Year-End Guide and Checklist
- Biden Tax Plan
- Catching Up on Capitol Hill Podcasts
- Export Controls & Sanctions Survey
- Election Results (So Far): Preliminary Observations on Future Tax Agenda
- 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 May 2019 Issue
- CFC Rules under ATAD
- Mobility Matters July 2019 Issue
- 2019 Payroll Year-End Guide and Checklist
- Mobility Matters September 2019 Issue
- 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
- Events
- TaxWatch Webcasts
- Addressing U.S. Preference Programs in a Global Economy: Buy America, Buy American, and Trade Agreements Acts
- Holiday Gifts of Guidance: Compensation & Benefits Planning in 2021
- Cross-Border Mergers & Acquisitions – Tax Planning Trends and Considerations
- LinkedIn Live: What does "work anywhere" mean for your organization?
- Reviewing your Schedule K-1
- Recent Global Trade Developments Impacting U.S. Multi-National Companies: RCEP, TCA, and Life After Brexit
- Global Indirect Tax & Digital Economy: Overview of Recent Developments in Mexico, Canada, and Beyond
- Recent Updates to the Employee Retention Credit (ERC) for 2020 & 2021
- KPMG and the Private Equity CFO Association
- Forms 1042 and 1042-S Reporting Updates
- Tax planning under a Biden administration
- Japanese Webcast: First 100 Days of the Biden Administration – “American Rescue Plan” and Update for 2021 Tax Filing Season
- Interest expense limitations and carried interest
- State Transfer Pricing Trends and Opportunities Accelerated by COVID-19 (Part 1)
- FTAs and Oracle Global Trade Management: Driving Cost Savings
- Section 4960: Tax on Excess Compensation – Tax-exempts and Beyond
- Research & Development Tax Credit 2020 Year in Review
- State Legislative Update
- Managing Export Control Risk in the A&D Industry
- The Biden Tax Plans: Several Moving Parts for Global Mobility
- Quarterly Bank TaxWatch: Accounting Methods Update
- State Transfer Pricing Trends and Opportunities Accelerated by COVID-19 Pt2
- Monitoring Trade Compliance in a Virtual Environment
- Legal Entity Rationalization — Planning Trends and Considerations
- Driving Drawback Refunds Through Data Technology
- Family Office Fridays: Tax Controversy and Tax Dispute Resolution for Individuals and Family Offices
- Tax Planning Trends and Considerations for Distressed Debt
- KPMG quarterly tax webcast for RICs (spring 2021)
- Thinking Ahead - Navigating Export Control Risks for Life Sciences Companies
- Tax Reform 2.0: Comparing Biden and Wyden Proposals and Paths Forward
- The Biden Administration's First 100 Days: International Trade Analysis
- Country of Origin – Substantial Transformation
- KPMG TradeWatch: Update on First Sale for Export
- Research & Development Tax Credit 2019 Year in Review
- State Tax Legislative Update
- Quarterly Bank TaxWatch
- 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
- 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
- Meeting the Expectation of Trade in Today’s World - New Solutions to Old Problems
- KPMG TaxWatch: A Discussion with the UK’s HMRC on the PDCF: Lessons Learned so far
- Family Office Fridays: Impact of the 2020 Elections and Year End Planning Opportunities
- Transfer Pricing – Planning for Year End in an Irregular Year
- Tax webcast for RICs: Post-election legislative update & EU reclaims news
- Future of Taxation After the U.S. Elections: What’s the Outlook?
- Potential Impact of the 2020 U.S. Elections and COVID Relief Measures on Global Mobility
- Export Compliance Smart Practice Series – Compliance Program Success in the New Year
- Get Ready for Withholding and Reporting under Section 1446(f)
- Quarterly Bank TaxWatch
- Tax Credits and Incentives: A Holistic View During Year-End Planning in Unique Times
- Asset Management: Post-election tax review
- Transaction Costs: Issues and Opportunities – Tax Treatment of Costs Incurred to Sell or Spin a Subsidiary
- 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
- Year One – Lessons Learned in the First Full Year of §301 Tariffs
- Understanding The Taxpayer First Act
- What’s Shaking in SALT: Summary of Recent State Tax Legislative Developments
- 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: Overview of Global Indirect Tax Challenges
- Expanding Duty Drawback Benefits in a Turbulent Trade Environment
- 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
- The 'Other' Digital – How digital transformation affects a company’s transfer pricing
- 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 Hot Topics webcast series
- Hot Topics: Credit from around the world
- Hot Topics: Sec. 163(j) & Sec. 1061 for private equity funds
- Hot Topics: Sec. 163(j) & Sec. 1061 for Hedge Funds
- KPMG QOZ quick hit webcast series
- QOZ quick hit: State and local tax update
- QOZ quick hit: U.S. election impact
- QOZ quick hit: Year-end tax compliance
- KPMG Real Estate Tax Chat series
- Real Estate Tax Chat: The changing legislative climate
- Real Estate Tax Chat: Real estate partnership compensation
- Real Estate Tax Chat: Depreciation decision points
- Real Estate Tax Chat: Sec. 163(j) implications
- Real Estate Tax Chat Series: Foreign investment in the U.S.
- Real Estate Tax Chat Series: Leasing in light of COVID
- Real Estate Tax Chat: The new legislative, political climate
- Real Estate Coffee Chat: Leasing considerations for REITs
- Real Estate Tax Chat: 2021 and beyond
- KPMG TaxRadio
- TWIST - This Week in State Tax
- TWIST - January 11, 2021
- Louisiana: Gain from LLC sale included in sales factor denominator
- Maryland: Controller extends payment and filing due dates for income and indirect taxes to April 15, 2021
- Missouri: Portable toilet businesses’ arguments get flushed away on appeal
- Oregon: Non-subtracted dividend amounts not included in sales factor
- Nevada: Amnesty program to begin February 1, 2020
- TWIST - January 19, 2021
- Alaska: Amended Federal Return does not Extend State Statute of Limitations for Refund Claim
- Minnesota: Regular Mail Correspondence Satisfies Due Process
- New Jersey: Division Issues Guidance on Revising Affiliated Group Election
- Tennessee: Marketplace Qualifies as a Delivery Network Company
- TWIST - January 25, 2021
- Louisiana: State Sales Tax Exemption Trumps Local Ordinance
- Idaho: Petition for Cert Filed in Nonbusiness Income Case
- Colorado: Recently Enacted Legislation Restores CARES Act Benefits
- New York: Sales Tax Opinions Address Email Services; Educational Streaming
- TWIST - February 1, 2021
- California: Court upholds commercial rents tax approved by simple majority vote
- City of Chicago: Bulletin establishes safe harbor revenue thresholds for amusement, lease tax
- New Jersey: Division issues guidance on treatment of combined group as a taxpayer
- New York: Digital advertising analysis services taxable information services
- Multistate: Various proposed bills target online ads and/or social media companies
- TWIST - February 8, 2021
- California: Elective Prenatal Imaging Taxable as the Sale of Tangible Personal Property
- Illinois: Guidance Issued on Tax Types Marketplace Facilitators Are Required to Collect
- Oregon: City of Portland Releases Guidance on New Housing Services Income Tax
- Multistate: Proposed Bills Address CEO Compensation
- TWIST - February 15, 2021
- Alabama: Comprehensive Tax Reform Legislation Enacted
- Louisiana: Board of Tax Appeals addresses Inventory Credit; Franchise Tax Base
- Maryland: Vetoed Digital Products Bill Revived
- New York: Taxability of Equipment Provided with Services Addressed
- TWIST - February 22, 2021
- Illinois: Governor’s Budget Includes Corporate Tax Loophole Closures
- New York: Sales Tax Owed on Equipment Transferred as Part of LLC Acquisition
- Pennsylvania: Voluntary Compliance Opportunity for Owners of In-State Inventory
- Utah: Legislature Passes Bill Addressing GILTI and FDII
- TWIST - March 1, 2021
- Maine: Customers Owed Sales Tax on Full Value of Discounted Phones
- Massachusetts: Legislators Propose Draft Digital Advertising Tax Bills
- New York: ALJ Rejects Artful Sale for Resale Argument
- Tennessee: Professional Membership Dues Not Subject to Sales Tax
- Wisconsin: Department of Revenue Cannot Advance Position Contrary to its Guidance
- TWIST - March 8, 2021
- Alabama: Use Tax Not Owed on Materials Temporarily Present in Alabama City
- Connecticut: Bill Passed to Protect Telecommuting Employees
- Multistate: Multiple Fixed-Conformity States Update their Connection to the IRC
- Multistate: States Consider Financial Transaction Taxes; Taxes on Investment Income and Wealth
- TWIST - March 15, 2021
- Alabama: Composite Return Requirement is Constitutional
- Massachusetts: COVID-19 Telecommuting Regulation Adopted
- Virginia: Combined Reporting Informational Reports Included in Budget Bill
- Multistate: Certain States Consider Repeal of Major Taxes
- TWIST - March 22, 2021
- Arkansas: Rent-to-Own Property Subject to Short-Term Rental Tax
- New York: Assembly and Senate Budget Proposals Would Adopts Broad Tax Increases
- Oregon: Extends Telecommuting Worker Nexus Guidance
- Multistate: Digital Advertising Legislation Update
- Virginia: Conformity and CARES Act Decoupling and PPE Exemption Legislation Enacted
- TWIST - March 29, 2021
- Maine: Conformity Legislation Decouples from Many Federal Provisions
- New Mexico: Government Services were Subject to New Mexico GRT
- Wyoming: Certain Services were Not Taxable Alterations or Improvements
- Multistate: States Seek Clarification of Federal Prohibition Against Cutting Taxes
- 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 - October 26, 2020
- Louisiana: Out-of-State Company Lacked Personal Jurisdiction in Suit to Collect Taxes
- New Jersey: CBT Technical Corrections Bill Introduced
- Multistate: New York and Other State Guidance on COVID-19
- TWIST - November 2, 2020
- Indiana: Activities of Third Parties Not Sufficient to Defeat Throwback
- New Mexico: Amended Return Not Required for Valid Refund Claim
- South Carolina: Investment Tax Credit has a Lifetime Limitation
- Multistate: Voters to Decide Key Tax Issues on Election Day
- TWIST - November 9, 2020
- Louisiana: Hurricane relief sales tax holiday forthcoming
- Tennessee: Foreign corporation with no effectively connected income not subject to franchise tax
- Washington: Marketplace seller has B&O tax nexus
- Multistate: Ballot measure results
- TWIST - November 16, 2020
- New York: Digital Advertising Platform Receipts Taxable
- Texas: Comptroller Published Proposed Apportionment Rule Changes in Texas Register
- Virginia: Catering Company Did Not Qualify for Industrial Manufacturing Exemption
- Multistate: IRS Intends to Respect Deduction for Elective Pass-Through Entity Taxes
- TWIST - November 23, 2020
- California: Provider-Retailers not Required to Collect Sales Tax based on Unbundled Value of Phone
- Massachusetts: Budget Bill Would Require Accelerated Sales Tax Payments
- Massachusetts: Capital Gain from Sale of Partnership Interest Taxable in Massachusetts
- Nebraska: A Year Later, the Department of Revenue Issues Revised Guidance on GILTI and FDII
- TWIST - December 7, 2020
- Arizona: Challenges to increased income tax ballot measure filed
- City of Chicago: Cloud computing tax increases as part of 2021 City budget
- West Virginia: Oil and gas producer qualifies for “direct use” exemption
- Multistate: MTC Executive Committee advances revisions to statement governing P.L. 86-272
- TWIST - December 14, 2020
- Arizona: Transaction Privilege Tax License Renewals Due Jan. 1, 2021
- California: Change in Ownership Occurred When Nature of Stock Ownership Changed
- Indiana: Various Purchases of Software Exempt from Sales and Use Tax
- New York: To Avoid the Doghouse, Taxpayer Required to Collect Sales Tax
- TWIST - December 21, 2020
- Louisiana: Inventory Tax Credit Changes Effective January 1, 2021
- Massachusetts: Accelerated Sales Tax Remittance Provisions Enacted
- New Jersey: Division Issues Guidance on CBT Corrections and Revised Affiliated Group Election
- South Carolina: Home Improvement Retailer’s Construction Contracts Held to be Retail Sale of Materials
- 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
- Mobility via Podcast series
- Episode 1: Future of Mobility
- Episode 2: Leading global mobility policy and practices trends
- Episode 3: Year-end Payroll
- Episode 4: Issues that affect both the taxpayer and their employees
- Episode 5: Why should global mobility managers care about mergers & acquisitions?
- Episode 6: ROI Transformation: How do we change the conversation?
- Episode 7: Global Mobility considerations of COVID-19
- Episode 8: Global mobility responses to COVID-19
- Episode 9: Work from anywhere in the U.S.
- Episode 10: Work anywhere, together
- Episode 11: Looking to the future of global mobility policies and practices
- Episode 12: Work anywhere, together: Reward considerations
- Episode 13: The future reality of global talent mobility
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