Maria P. Eberle

Maria P. Eberle

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications

Share:

New York’s Revised Nonresident Audit Guidelines: A Tool for Taxpayers?

On June 18, 2014, the New York State Department of Taxation and Finance (Department) published a revised version of its Nonresident Audit Guidelines (Audit Guidelines). The Audit Guidelines are (and have been) issued by the...more

7/18/2014 - Audits Income Taxes Residency Status

Division of Tax Appeals Rules Patent License Fees Not Subject to Sales Tax in New York

A New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in favor of a medical device and technology company on the question of whether patent license fees that the company charged to its...more

6/27/2014 - Patent Infringement Patent Litigation Patents

Inside the New York Budget Bill Part Five: Net Operating Losses and Tax Credits

This is the fifth installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely to...more

3/21/2014 - Net Operating Losses State Budgets State Taxes Tax Credits Tax Reform

Inside the New York Budget Bill Part Four: Nexus

This installment of Inside the New York Budget Bill examines the Budget Bill’s nexus provisions. Although these provisions may have limited impact on current New York taxpayers, they will significantly affect corporations...more

3/14/2014 - Corporate Taxes Franchise Taxes Nexus

Inside the New York Budget Bill Part Three: Apportionment

This is the third installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely to...more

3/7/2014 - Apportionment State Budgets State Taxes

Inside the New York Budget Bill Part Two: Tax Base and Income Classification

This is the second installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely...more

2/27/2014 - Income Taxes State Budgets

Inside the New York Budget Bill Part One: Combined Reporting

This is the first installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely...more

2/20/2014 - Andrew Cuomo Corporate Taxes State Budgets State Taxes Tax Reform

7 Results
|
View per page
Page: of 1