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Reporting Requirements State and Local Government Corporate Taxes

Eversheds Sutherland (US) LLP

Eversheds Sutherland SALT Scoreboard – Quarter 1, 2025

This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Freeman Law

Marketplace Sellers and Marketplace Providers

Freeman Law on

I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement...more

Foley Hoag LLP

Annual Report Filing Reminders for DE, MA and NY

Foley Hoag LLP on

This is a reminder that annual report filings are due in March 2025 for corporations formed or registered in Delaware and Massachusetts. New York biennial statements are due the last day of the calendar month in which a...more

McDermott Will & Emery

Colorado Changes Rules for Determining Members of Combined Filing Group

McDermott Will & Emery on

Colorado Governor Jared Polis has signed legislation that would replace Colorado’s unique “3 of 6” rule for determining the members of a unitary group for combined reporting purposes and instead adopt what Legislative Council...more

McDermott Will & Emery

Weekly IRS Roundup December 9 – 13, 2019

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 9 – 13, 2019. December 10, 2019: The IRS issued a notice providing that the requirement...more

Jones Day

New Illinois Corporate Income Tax Bills Seek to Tax Foreign Income

Jones Day on

Enactment of proposed Illinois legislation that would tax worldwide or tax haven income of corporations could prompt international and constitutional controversies. Proposed legislation in the Illinois General Assembly...more

Ballard Spahr LLP

Lawsuit Seeks Repeal of 2017 Pennsylvania Tax Act

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A group of Pennsylvania fireworks sellers recently filed a complaint in Commonwealth Court, challenging whether the Pennsylvania General Assembly properly enacted Act 43 of 2017 (the 2017 Tax Act). ...more

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