Constitutional Law Elections & Politics Tax

Read Constitutional Law updates, alerts, news, and analysis from leading lawyers and law firms:
News & Analysis as of

Mexico’s online tax surveillance becomes operational

As part of the Tax Reform that became effective on January 1, 2014, the Mexican Congress passed a series of amendments to the Federal Tax Code for the purpose of modernizing and facilitating the compliance and enforcement of...more

Redeveloping Redevelopment: Recent Legislation

THE RISE AND (UNINTENDED) FALL OF REDEVELOPMENT IN CALIFORNIA. The rise and fall of redevelopment agencies in California has been extensively written about, including in this publication. The history of redevelopment...more

How Employers Fared With the Supremes This Term and What the Future May Hold

During its recently concluded 2013 term, the U.S. Supreme Court issued decisions in two labor and employment cases, three constitutional or quasi-constitutional cases that impact labor and employment concerns, and one tax...more

Health Care Reform Implementation Update - July 2014

On June 30, in one of the most highly anticipated cases affecting the Affordable Care Act (ACA), the Supreme Court ruled that closely held companies could assert a “religious objection” to the ACA contraceptive coverage...more

Nancy Hamilton's Notes: 18½ Minutes vs. 2 Years: Then and Now

During the Watergate scandal of 1973 and 1974, which ultimately led to the resignation of President Richard Nixon, the Nixon White House tapes were the focal point of a media firestorm and the nation's rapt attention,...more

Political Law Briefing - June 2014

In this issue: - Come and Get Us: Some States in No Hurry to Respond to Supreme Court Ruling on Aggregate Limits - Another One Bites the Dust - Discussion on IRS Rulemaking – Video Available -...more

New Tax Changes Await Governor's Signature

This afternoon the House concurred in the changes the Senate made in HB 1050 - Omnibus Tax Changes. The House bill exempted half the price of a modular home from NC sales tax; the Senate removed that exemption. The House bill...more

Nassau County’s Tax Assessment Dilemma: The High Court Invalidates Local Law

In Matter of Baldwin Union Free School District v. Nassau County, the New York Court of Appeals recently struck down a Nassau County (the “County”) law adopted to shift the obligation to pay real property tax refunds onto...more

Debates Continue Over Taxes And Fees On Hydraulic Fracturing In Ohio And Pennsylvania

In exchange for a $2.6 billion cut to Ohio’s state income taxes, Gov. John Kasich has proposed a package of tax increases in other areas. Included among those increases would be the gradual implementation of a 2.75 percent...more

Newsletters - Feb 28, 2014: The Elevator Speech Overview

The U.S. House and Senate were both in session this past week, returning from a week long work period in district. The National Governors Association (NGA) met in Washington DC for their annual winter meeting, discussing...more

Oklahoma Income Tax Reduction Ruled Unconstitutional

The Supreme Court of Oklahoma has ruled Oklahoma tax legislation enacted in 2013 reducing the top Oklahoma individual income tax rate from 5.25% to 5% in 2015, with further reduction to 4.85% possible in 2016, is...more

IRS Fighting Hard to Avoid Tea Party Class Action Claims

The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS...more

State & Local Tax Alert: Alabama Edition - December 20th, 2013

On December 16, 2013, the Council On State Taxation (COST) released its fifth edition of the COST Due Process Scorecard on Tax Appeals and Procedural Requirements. For the second time in as many scorecards, Alabama ranked in...more

Il Pay-as-You-Go pubblico e privato: davvero diversi? Un confronto Europa - Us [settimo capitolo del progetto di libro "Presente e...

Settimo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 9023927 - twitter nicolacsalerno]...more

Il Pay-as-You-Go attraverso i Programmi di Stabilità [sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia,...

Sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Euriopa, Us", di Nicola C. Salerno [nicola.salerno@tin.it - 0039 347 90.23.927 - twitter nicolacsalerno]...more

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us"

Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia dell’Italia e delle Regioni italiane. Uno sguardo alle proiezioni a medio-lungo [primo capitolo del progetto di...

Primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Europa e Us [quarto capitolo del progetto di libro "Presente e Futuro del PayGo in...

Quarto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

Demografia, Occupazione e Produttività in Italia e nelle Regioni Italiane [terzo capitolo del progetto di libro "Presente e Futuro...

Terzo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

La demografia in Europa e in Us. Uno sguardo alle proiezioni a medio-lungo [secondo capitolo del progetto di libro "Presente e...

Secondo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [nicola.salerno@tin.it]...more

“Alleged Clothes,” “Things of Value,” and “Recess Appointments”: What’s In “Store” In The New Supreme Court Term

Last week started the 2013-2014 Term at the Supreme Court of the United States. While the hot issues last year were DOMA, Title VII (Vance v. Ball State University and University of Texas Southwestern Medical Center v....more

Taxpayer Settlement Agreement Waives Future Claims and Judicially Estops Contradictory Claims

After challenging a 1991 Utility User Tax, taxpayers negotiated a monetary settlement agreement with Los Angeles County. The settlement agreement also provided for an election to validate the tax. After the election, a...more

Testing Hypotheses at the basis of medium-long term Projections of Health Care Expenditure

Testing Hypotheses at the basis of medium-long term Projections of Health Care Expenditure - The case of Italy The same methodology Oecd and Ecofin apply to project future trends of health care expenditue is here applied...more

Proposition 26 Does Not Apply Retroactively to Existing Local Assessments, Fees, or Charges

Proposition 26 expanded the definition of the term “tax” for purposes of article XIII C of the California Constitution in order to halt evasions of Proposition 218. A Court of Appeal recently addressed whether Proposition 26...more

72 Results
|
View per page
Page: of 3

Follow Constitutional Law Updates on: