Massachusetts DOR Explains 4% Surcharge on Individual Income in Excess of $1 Million

Pennsylvania Supreme Court Affirms Philadelphia Validly Denied Wage Tax Credit for Taxes Paid

FTB Notice 2023-03, Cal. Fran. Tax Bd. (11/13/23). The California Franchise Tax Board (FTB) issued FTB Notice 2023-03, which extends its...

The US Internal Revenue Service (IRS) announced on 20 October 2023 that it has launched three new compliance programs—all funded with...

Letter No. 202310005L, Tex. Comptroller of Public Accounts (10/13/23). In a publication issued by Tax Policy explaining the types of...

Case No. 13-21-00335-CV, Tex. Ct. App. (10/19/23). The Texas Thirteenth Court of Appeals (Corpus Christi – Edinburg) affirmed that an oil...

On October 11, 2023, the OECD published the “current consensus” of a multilateral convention for the implementation of Pillar One Amount...

State Tax Sourcing of Guaranteed Payments for Services & Additional Credit for Taxes Paid to Other States Proposed Models – Discussion...

State Tax Sourcing of Guaranteed Payments for Services & Additional Credit for Taxes Paid to Other States Proposed Models – Discussion...

Corporation Tax Bulletin 2019-03: Pennsylvania Corporate Net Income Tax Treatment of IRC § 163(j), Pa. Dept. of Rev. (rev. 10/12/23). The...

Tax Bulletin No. TB-112: Gross Income Tax Allocation and Uniformity with Corporation Business Tax Sourcing for Receipts Business Income,...

4% Surtax on Taxable Income Over $1,000,000,The Massachusetts Department of Revenue (Department) posted implementation guidance...

H.B. 4104, signed by gov. 10/4/23. Effective for tax years beginning on or after January 1, 2025, new law adopts single sales factor...

The North Carolina Department of Revenue issued partnership tax guidance addressing recently enacted legislation that, among other tax...

Case No. 2021-CA-000206, Fla. Cir. Ct., Leon County (9/27/23). In a case involving electronically delivered software sold by a...

CPLR 2023-02, N.C. Dept. of Rev. (6/20/23). In a private letter ruling involving a company providing contract manufacturing services to...

n 12 September 2023, the European Commission (“Commission”) published a proposal for a directive establishing a head office tax (HOT)...

On 12 September 2023, the European Commission (“the Commission”) published its long-awaited proposal for a directive introducing a common...

Tax Bulletin No. TB-110: Corporation Business Tax GILTI Treatment for Privilege Periods Ending on and After July 30, 2023, N.J. Div. of...

Tax Bulletin No. TB-108: Nexus for Corporation Business Tax for Privilege Periods Ending on and after July 31, 2023, N.J. Div. of Tax....