Fund Managers May Be Taxable in California, Even if the Manager Has No Property or Payroll in California and All of the Management Services Are Performed Outside of the State.
Several recent law changes in California,...more
On December 12, 2014, the Pennsylvania Department of Revenue (DOR) issued Information Notice Corporation Taxes 2014-1 (Notice). The Notice provides guidance for taxpayers in understanding Pennsylvania’s new market-based...more
The Delaware State Bank Commissioner proposes to amend Regulation 1114 (Alternative Franchise Tax), which would change the current bank alternative franchise tax apportionment methodology. Interested parties may offer...more
Immediate Action Required by May 14, 2014 for Any Bank ‘Doing Business’ in Pennsylvania -
On April 14, 2014 the Pennsylvania Department of Revenue issued Notice 2014-1 (the Notice). ...more
The Pennsylvania Commonwealth Court recently upheld a decision that denied a property tax exemption to a continuing care retirement community in Dunwoody Village, Inc., 52 A. 3d 408 (Pa. Commw. Ct. 2012)....more