Ideas & Insights

The best part of giveaways is that they are free to the fans – no increased ticket price, and more importantly, no sales tax! But does that mean ...

India’s Central Board of Direct Taxes has recently introduced draft rules for public comment that implement master file and country-by-country ...

Taxpayers with international activities will quickly realize that tax reform has taken the complex world of international taxation and added ...

With the passage of federal tax reform, both business and personal income taxpayers will need to consider how the federal changes will affect state...

Earlier this spring, Florida Gov. Rick Scott signed House Bill 7109, providing for a reduction in the real property rental sales tax effective Jan....

As new tax bills are proposed and debated, U.S. companies may want to explore the effect on their expatriate workforce, particularly with respect ...

Effective Nov. 1, 2017, the District of Columbia Office of Tax and Revenue has revised the Qualified High Tech Company (QHTC) sales and use tax ...

One of the standout changes enacted by Ohio's House Bill 49 was a new election to participate in the Ohio Department of Taxation’s central ...

Illinois' Invest in Kids Act provides favorable corporate and individual income tax credits for qualified contributions to scholarship granting ...

In 2015, Washington state made sweeping changes to its unclaimed property law and opened an amnesty program. Unclaimed property holders that did ...

Delaware recently released a statement indicating intentions to identify and contact noncompliant unclaimed property holders. Notified holders are ...

In response to the devastation from Hurricane Harvey, the IRS, Texas and other states have provided guidance on extended filing deadlines. Texas ...

When the 2017 legislative session kicked off in January, states were not yet discussing tax amnesties as a mechanism to relieve budget deficits and...

The most common mistake resulting in a state tax protest denial is submitting the filing outside the statutory deadline. Whether it is 15, 30, 45 ...

Recently, the Ohio Board of Tax Appeals issued a decision addressing the situsing of sales under the state’s Commercial Activity Tax (CAT). In ...

A recent opinion by the Advocate General (AG) for the European Court of Justice (ECJ) opens the door for pharmaceutical companies to potentially ...

Years ago it was not unheard of for taxpayers to file their international information returns with the entity’s name, maybe a foreign tax ID ...

S-corporations doing business in California and that have NRBIGs are required to apportion those gains to California. However, taxpayers and tax ...

Contending with several quarters of weak growth in overall state tax collections, between 25 and 40 states are facing revenue shortfalls. The ...

A colt named Cloud Computing won the 142nd Preakness Stakes in Kentucky…at a 13-1 long shot. Unfortunately, the same risk/reward scenarios rarely ...