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Searching Content indexed under Corporate Tax by Matthew Setzer ordered by Published Date Descending.
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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
2
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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
10
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
11
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
12
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
13
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
14
File Federal Change with New Jersey? Apportionment Factor Must Also be Changed—Even if Statute of Limitations Otherwise Closed
On February 22, 2017, the Tax Court issued its decision in General Foods Credit Investors # 3 Corporation v. Director.1 The primary issue involved whether certain sale-leaseback assets belonged in the taxpayer's property factor for corporation business tax purposes.
United States
4 Mar 2017
15
NJ Tax Court: Throwout Doesn't Apply To P.L. 86-272 Receipts
The New Jersey Tax Court issued its decision today in Elan Pharmaceuticals, Inc., ruling that the Division of Taxation had improperly excluded receipts sourced to states...
United States
20 Feb 2017
16
NJ Combined Reporting Update–Bill Continues Through Senate
Combined-reporting legislation continues to make its way through New Jersey's Senate.
United States
14 Jun 2016
17
New Jersey Appellate Court Issues Throwout Ruling
In a decision issued this morning, a New Jersey appellate court ruled that the throwout rule does not apply to intangible holding companies.
United States
7 Dec 2015
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