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Tax Alert

New York City income tax reforms enacted

New York amends New York City’s general corporate tax structure to bring it into partial conformity with New York’s 2014 state-level reforms.

  • Kwiatek, Harlan
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Insight Article

The emergence of factor presence nexus standards

Several states have replaced traditional nexus standards with factor presence nexus standards to trigger taxes based upon gross receipts and income.

  • Williams, Mike
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