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...

Nevada Tax Notes: Issue No. 197, Nev. Dept. of Tax. (10/23). In its recent newsletter, the Nevada Department of Taxation (Department)...

Convenience of the Employer Sourcing Rule FAQs, N.J. Div. of Tax. (10/27/23). The New Jersey Division of Taxation (Division) issued some...

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

On 17 October 2023, the Council of the European Union issued a press release advising of the removal of the British Virgin Islands (BVI)...

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...

Wage Tax policy guidance for non-resident employees (UPDATED), City of Philadelphia, Penn. Dept. of Rev. (10/12/23). The City of...

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...

We identified many years ago that online content creator platforms were increasingly gaining new users so we designed a business package...

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...

Refundable Gross Income Tax Credit for New Jersey Residents Who Successfully Challenge Another State’s Imposition of the Convenience of...

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...