News & Analysis as of September 21, 2024

Audits

+ Follow

Shareholder Beware: Personal Liability for N.Y. Sales Tax

Rivkin Radler LLP on 5/10/2022

Limited Liability? Many individual taxpayers who invest in a closely held business, including one organized as a corporation, fail to appreciate there are circumstances in which they may be held personally liable by a...more

MoFo New York Tax Insights - Volume 6, Issue 12

Morrison & Foerster LLP on 12/15/2015

NYC Tribunal Rejects Claim That First Amendment Requires Use of Audience Factor for Sourcing Receipts from Credit Ratings - The New York City Tax Appeals Tribunal, reversing an Administrative Law Judge decision, has held...more

MoFo New York Tax Insights - Volume 6, Issue 10

Morrison & Foerster LLP on 10/5/2015

State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

Tax Amnesty Hits the Midwest (and Beyond)

McDermott Will & Emery on 6/13/2015

With many state legislatures wrapping up session within the past month or so, there has been a flurry of last-minute tax amnesty legislation passed. Nearly a half-dozen states have authorized upcoming tax amnesty periods....more

Yes, Distortion is Enough: New York Tax Appeals Tribunal Clarifies Combined Reporting Requirements

McDermott Will & Emery on 10/7/2014

On September 18, 2014, the New York State Tax Appeals Tribunal released its first decision interpreting New York State’s post-2007 combined reporting laws and, in doing so, answered a question that has been lingering in the...more

5 Results

View per page