News & Analysis as of

SALT

Ankura

Tax Liability Insurance - M&A and Beyond

Ankura on

During the diligence phase of a transaction, it is not uncommon for a buyer to identify potential tax liabilities that may be caused by a number of situations: uncertainty over a tax structure, an estimated fair market value...more

Baker Donelson

SALT Select Developments - August 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 2, 2024

This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Kilpatrick

5 Key Takeaways - State and Local Tax Team Lunch & Learn

Kilpatrick on

Kilpatrick’s David Hughes and Samantha Breslow recently presented during the State and Local Tax Team (SALT) Lunch & Learn Webinar with Hoffman, Stewart & Schmidt, P.C. Key Takeaways from their presentation include...more

Warner Norcross + Judd

Current Tax Laws That Will Expire After 2025 if Congress Does Not Act

Warner Norcross + Judd on

The Tax Cuts and Jobs Act (TCJA), which became effective on January 1, 2018, made significant changes to tax legislation that impacted individuals, families, business owners and companies. Some changes were intended to be...more

Baker Donelson

SALT Select Developments - July 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Alston & Bird

Chevron Overruled - What Are the Tax Implications?

Alston & Bird on

Our Tax Group reviews how the U.S. Supreme Court’s ruling in Loper Bright that overturned many decades of the Chevron doctrine will affect federal and state taxes....more

McDermott Will & Emery

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Alston & Bird

What Does California Drip-Pricing Law Mean for Retailers?

Alston & Bird on

Our Class Action and State & Local Tax teams answer the questions California’s SB 478 raises about how sellers can present prices to consumers. Advertising, displaying, or offering a price that does not include all...more

Alston & Bird

NIL Collectives: Don’t Be Blindsided by an IRS Challenge

Alston & Bird on

If the IRS challenges the tax-exempt status of a name, image, and likeness (NIL) collective, the collective must understand how best to respond. Our Federal Tax Group details what NIL collectives need to know to make the cut....more

Pillsbury - SeeSalt Blog

California’s 2024-2025 Budget Seeks to Block $1.3 Billion of Refunds for Water’s Edge Taxpayers, Suspend NOL Deductions, and Limit...

The May Revision of California’s 2024-2025 state budget seeks to block refund claims, worth approximately $1.3 billion for historical tax years, and $200 million per year going forward, by codifying informal guidance recently...more

Baker Donelson

SALT Select Developments - May 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 1, 2024

This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Pillsbury - SeeSalt Blog

Proposed Initiative to Amend San Francisco Business Taxes

A proposed initiative is being circulated to place on the November 5, 2024 ballot, an ordinance amending the Business and Tax Regulations Code effective January 1, 2025....more

Baker Donelson

Tax Refund Process and Related Points Resulting from Constitutional Issue with Franchise Tax

Baker Donelson on

A compromise version of House Bill 1893/Senate Bill 2103 was passed by both Legislative Chambers on April 25, 2024 (the Bill). Subject to Governor Lee signing the Bill into law (which is expected to occur), the following is...more

Bradley Arant Boult Cummings LLP

Governor Signs PTE Tax Simplification Bill into Law

On Thursday, April 25, Gov. Kay Ivey signed into law House Bill 187, now Act 2024-113.  We thank Governor Ivey for her support of this bill, as well as the Department of Revenue and Commissioner Barnett for their efforts...more

Baker Donelson

SALT Select Developments - April 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Blank Rome LLP

What’s Shaking: Blank Rome State + Local Tax Roundup - April 2024

Blank Rome LLP on

Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more

Pillsbury - SeeSalt Blog

Reminder: “Gross” Does Not Mean “Net” – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor

In a decision marked “not precedential,” the OTA held 100 percent of repatriated dividends must be included in the taxpayer’s sales factor denominator....more

Baker Donelson

SALT Select Developments - March 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

Potential Tax Refunds Resulting from Constitutional Issue with Franchise Tax

Baker Donelson on

Commissioner of the Tennessee Department of Revenue (Department), David Gerregano, recently testified before the Revenue Subcommittee of the Senate Finance, Ways and Means Committee, regarding the Department's proposed...more

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 4, 2023

This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Baker Donelson

SALT Select Developments - February 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Alston & Bird

Look Ahead to the Week of February 5: Moment of Truth for Border Deal

Alston & Bird on

Look Ahead to the Week of February 5: Moment of Truth for Border Deal - Both the Senate and House are in session this week, although the lower chamber will wrap up votes early as House Democrats depart Wednesday for their...more

Eversheds Sutherland (US) LLP

DC Tax Revision Commission releases Chairman’s Mark, includes Business Activity Tax and Data Excise Tax

On January 5, 2024, the DC Tax Revision Commission released its “Chairman’s Mark,” which lays out the Commission’s tentative proposals for changes to the District’s tax structure. The Commission released a package of 39...more

357 Results
 / 
View per page
Page: of 15

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide