News & Analysis as of

Tax Appeals Tax Authority

Vorys, Sater, Seymour and Pease LLP

Scope of Ohio Commercial Activity Tax Agency Exclusion Remains Unsettled Following Ohio Supreme Court’s Decision in Aramark Corp....

Aramark provided food service operations to various clients (e.g., hospitals, universities, corporations, sports arenas, etc.). The clients paid Aramark a management fee. In addition, the clients reimbursed Aramark for the...more

Barnea Jaffa Lande & Co.

Reporting Methods – “Accrual Basis” or “Cash Basis”

The district court recently ruled that when determining a business’s correct reporting method to the Israel Tax Authority (ITA)—on an accrual or a cash basis—it is insufficient to examine the technical question of a...more

Holland & Knight LLP

Silencio administrativo positivo en materia tributaria en Colombia

Holland & Knight LLP on

La Sección Cuarta del Consejo de Estado de Colombia, en sentencia del 7 de diciembre de 2022, expediente #26546, precisó que el silencio administrativo positivo en materia tributaria también se configura cuando el acto...more

Barnea Jaffa Lande & Co.

Intellectual Property Value for Israeli Tax Purposes during a Sale between Related Parties

Does the sale price of intellectual property between related parties reflect its market value? The Tel Aviv District Court deliberated this question in October 2022. The ruling it handed down, which concurs with a series of...more

Barnea Jaffa Lande & Co.

What Is the Maximum Exemption from Land Appreciation Tax?

Barnea Jaffa Lande & Co. on

Judge Yardena Seroussi recently handed down a new ruling in a case deliberated by the Real Estate Tax Appeals Committee on the taxation of luxury apartments.   The Appeals Committee deliberated the question of the entitlement...more

Kohrman Jackson & Krantz LLP

GOV. MIKE DEWINE SIGNS LANDMARK PROPERTY TAX REFORM BILL

A property tax reform effort that originally commenced in 2018 in the Ohio House of Representatives has been recently passed by the General Assembly in the form of House Bill 126 (HB 126) and is on its way to Governor Mike...more

BakerHostetler

[Podcast] When State Tax Agencies Speak from Both Sides of the Mouth

BakerHostetler on

In Wisconsin Department of Revenue v. Deere & Company, the Department of Revenue tried to disallow a dividends received deduction for distributions from a Luxembourg entity despite published guidance conflicting with its...more

Eversheds Sutherland (US) LLP

Happy New Year! New York Court strikes down retroactive decertification of a tax credit

On December 26, 2019, in Matter of Mackenzie Hughes LLP v. New York State Tax Appeals Tribunal, the New York Supreme Court, Appellate Division, held that New York’s retroactive decertification of Qualified Empire Zone...more

8 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide