Michael J. Cataldo

Michael J. Cataldo

Pillsbury Winthrop Shaw Pittman LLP

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New York State Department of Taxation and Finance To Disregard Single-Member LLC Interests for New York Estate Tax

In a recent New York State Advisory Opinion, the New York State Department of Taxation and Finance advised that a federal income tax entity classification election could impact whether property held by a nonresident through a...more

7/16/2015 - Estate Tax Foreign Corporations Income Taxes Limited Liability Companies Property Tax

Five Things You Should Know About the United States Supreme Court decision in Maryland v. Wynne

On May 18, 2015, the United States Supreme Court ruled in a 5-4 decision that Maryland’s personal income tax scheme violates the Commerce Clause of the United States Constitution by denying residents a full credit for...more

5/27/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Income Taxes Non-Resident Income Taxes SCOTUS Young Lawyers

Four Things You Should Know about New York State’s Recent Advisory Opinion on the Taxation of Software as a Service (“SaaS”)

On May 15, 2015, the New York State Department of Taxation and Finance released Advisory Opinion TSB-A-15(2)S which concluded that sales of certain cloud computing services are not subject to New York State sales and use tax....more

5/22/2015 - Advisory Opinions Cloud Computing Cloud-Based Services SAAS Sales & Use Tax Software

Four Things You Should Know About New York's Recent Advisory Opinion on the Taxation of SaaS

On May 15, 2015, the New York Department of Taxation and Finance determined in Advisory Opinion TSB-A-15(2)S that the sale of certain cloud computing services were not subject to New York State sales and use tax. The Advisory...more

5/21/2015 - Advisory Opinions Cloud Computing Cloud-Based Services SAAS Sales & Use Tax

Five Things to Know about New Jersey’s Taxation of Convertible Virtual Currency

On March 10, 2015, the New Jersey Division of Taxation issued Technical Advisory Memorandum TAM-2015-1, explaining its policy regarding convertible virtual currency. - The IRS has held that convertible virtual currency...more

4/20/2015 - Barter Bitcoins IRS Personal Property Sales Tax

San Francisco Gross Receipts Tax Update: New Regulations Impact Returns Due Today

The San Francisco Office of the Treasurer and Tax Collector recently issued Gross Receipts Tax regulations, tax return filing instructions and other guidance addressing major changes to how owners of disregarded entities are...more

3/3/2015 - Gross Receipts Tax San Francisco Tax Returns

Five Things You Should Know About New York State’s Taxation of Convertible Virtual Currency

On December 5, 2014, the New York State Department of Taxation and Finance issued TSB-M-14(5)C, (7)I, (17)S, explaining its policy regarding convertible virtual currency....more

12/16/2014 - Bitcoins Income Taxes IRS Popular Virtual Currency

United States Supreme Court to Review Ruling in Direct Marketing

On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl. The Court of Appeals held that federal courts lack jurisdiction under the...more

7/23/2014 - Appeals Direct Marketing Association Federal Jurisdiction Sales & Use Tax SCOTUS Tax Injunction Act

Lingering Questions About the San Francisco Gross Receipts Tax

The first installment payment for the new San Francisco Gross Receipts Tax was due April 30, 2014. Many questions about the new tax remain. While the City has provided some relief from installment underpayment penalties,...more

5/1/2014 - CRTC Franchise Tax Board Gross Receipts Tax Payroll Taxes Penalties Reporting Requirements Tax Credits Tax Penalties

Go-Biz Announces California Competes Tax Credit Application Period – And It Ends in Less Than One Month

On March 18, 2014, Go-Biz notified the public that it will only accept California Competes Credit applications for the current fiscal year between March 19, 2014 and April 14, 2014....more

3/21/2014

Deadline Approaching for California’s New Employment Credit

Beginning January 1, 2014, California has replaced the Enterprise Zone Hiring Credit with the New Employment Credit and the California Competes Credit, each of which may be used to offset the Personal Income Tax and...more

2/18/2014 - Business Taxes Employment Tax Full-Time Employees Tax Credits

GO-Biz Finalizes Proposed California Competes Tax Credit Regulations

The Governor’s Office of Business and Economic Development (“GO-Biz”) releases final proposed regulations on the California Competes Tax Credit. On January 31, 2014, GO-Biz released final proposed regulations for the...more

2/14/2014 - Administrative Procedure Act Public Records Tax Credits

GO-Biz Releases California Competes Tax Credit Draft Proposed Regulations

On November 27, 2013, the Governor’s Office of Business and Economic Development (“GO-Biz”) released draft proposed regulations on the recently enacted California Competes Tax Credit, and has scheduled workshops throughout...more

12/9/2013 - Business Taxes Tax Credits

California Reduces Additional Tax on Section 409A Noncompliance

On October 4, 2013, Governor Jerry Brown signed into law Assembly Bill (“AB”) 1173, which reduces from 20 percent to 5 percent the additional California tax on nonqualified deferred compensation that fails to comply with...more

10/24/2013 - Compliance Deferred Compensation Income Taxes Section 409A

California’s Proposition 39 Mandates Use of Single-Sales Factor

Proposition 39 was passed by 60.1 percent of the California electorate on the November 6th, 2012 statewide ballot. As a result, most multistate businesses must apportion income to California using a single-sales factor method...more

11/19/2012

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