A common question in many Ohio commercial activity tax (CAT) audits is whether federal tax treatment may be relied upon. Although the statute says it should (R.C. 5751.01(K)), the Tax Commissioner is often reluctant to accept...more
Temporary Rules Keep Rolling in - The Oregon Department of Revenue (the “Department”) recently issued four new temporary rules relative to the Oregon Corporate Activity Tax (the “CAT”). The new rules went into effect on...more
Year-end was once again busy as we worked with clients to close transactions with December 31 deadlines. Adding to the hustle and bustle was the issuance of additional Oregon Commercial Activity Tax (“CAT”) guidance from the...more