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Searching Content indexed under Tax by Matthew Setzer ordered by Published Date Descending.
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1
Good And Bad News For NJ Combined Filers
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
United States
17 Jan 2019
2
NJ Tax Bulletin Released: Combination And Tax Reform
The New Jersey Division of Taxation (the "Division") has released long-awaited guidance concerning the recent statutory amendments to the Corporation Business Tax ("CBT").
United States
16 Jan 2019
3
New Jersey Amends Combined Reporting, Adopts Marketplace Facilitator Law
As part of Governor Murphy's efforts to "modernize" business taxes, New Jersey enacted sweeping changes to its corporation business tax, including combined reporting and market sourcing for services.
United States
9 Oct 2018
4
Market vs. Place-Of-Performance: Recent NJ Tax Court Decisions Give Options To Taxpayers
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
United States
16 Sep 2018
5
NJ Adopts Combined Reporting, Market Sourcing, And New Amnesty Program
New Jersey Governor Phil Murphy and legislative leaders avoided a government shutdown by reaching a compromise on various tax measures.
United States
10 Jul 2018
6
NJ Legislature Proposes $800 Million Corporate Tax Increase
Yesterday, New Jersey Democratic Senate President Steve Sweeney introduced a corporation business tax ("CBT") bill that: raises the tax rate to 13% for certain corporations ...
United States
21 Jun 2018
7
NJ Court: Consolidated Rules Apply To Separate-Company Return
The taxpayer at issue ("Taxpayer") was a corporate subsidiary of MCI, Inc. ("MCI"). For federal income tax purposes, Taxpayer filed as part of the MCI consolidated group.
United States
20 Jun 2018
8
NJ Tax Court Finds That Partnership Not Subject To Income Tax (Again)
Executive Summary: In a decision released today, the Tax Court of New Jersey once again ruled in National Auto Dealers Exchange, L.P. v. Director, Division of Taxation,1 that partnerships are not taxable entities for purposes of New Jersey's corporate income tax (known as the corporation business tax or "CBT").
United States
20 Jun 2018
9
NJ Appellate Court Affirms Decision Denying Interest Expense Addback Exception
The only issue before the court was whether the Division of Taxation (the "Division") properly added back interest that the taxpayer had paid to its corporate parent.
United States
18 May 2018
10
NJ Tax Court Clarifies Scope Of Income Tax Addback
In a decision released today in Rockland Electric,1 the Tax Court of New Jersey ruled that taxpayers must add back the New Jersey Transitional Energy Facility Assessment when computing taxable income for corporation business tax purposes.
United States
2 May 2018
11
NJ Tax Court: Foreign-Source Income Not Taxable
Infosys is a multinational corporation headquartered and incorporated in India.
United States
21 Mar 2018
12
NJ Tax Court: Division Assessment Stricken Because Limited Partnership Not Subject To Corporation Business Tax
Yesterday, the New Jersey Tax Court of New Jersey issued yet another decision involving the taxation of partnerships and their nonresident limited partners in National Auto Dealers Exchange...
United States
1 Mar 2018
13
Supreme Court Of Ohio Provides Sales Tax Guidance On Employment Services
The so-called Permanent Exception may provide an opportunity for any Ohio taxpayer purchasing employment services for a period of at least one year.
United States
7 Dec 2017
14
NJ Tax Court: Extraterritorial Income Not Subject To Corporation Business Tax
In a decision released today, the New Jersey Tax Court determined in Infosys Limited of India Inc.1 that a foreign corporation was not subject to New Jersey corporation business tax on its income...
United States
1 Dec 2017
15
NJ Tax Court Issues Ruling On Sales Tax Sourcing
On November 16, 2017, the Tax Court of New Jersey issued a ruling in Spirit Halloween Superstores, Inc. v. Director, Division of Taxation, concerning the sourcing of sales of tangible personal property for sales tax purposes.
United States
20 Nov 2017
16
Ohio Department Of Taxation Issues New Sales And Use Tax Economic Nexus Information Releases
The Department's release of ST 2017–02 comes on the heels of the enactment of Ohio House Bill 49 earlier this year.
United States
25 Oct 2017
17
New Jersey Update: Reed Smith Wins Toyota Credit Case At Appellate Division
In 2003 and 2004, Toyota Credit sold the leased vehicles.
United States
25 Oct 2017
18
New Jersey Tax Court: Limited Partner Has Nexus With New Jersey
Those taxpayers will need to re-examine their strategy in the wake of today's decision.
United States
12 Oct 2017
19
NJ Tax Court: Complete Liquidation Results in Nonapportionable Income
Today, the New Jersey Tax Court published its opinion in Xylem Dewatering Solutions, Inc. v. Director, Division of Taxation/
United States
11 Apr 2017
20
NJ Court Issues Nonbusiness Income Decision
Today, the New Jersey Tax Court published its opinion in Xylem Dewatering Solutions, Inc. v. Director, Division of Taxation.
United States
11 Apr 2017
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