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On December 2, the United States Supreme Court declined to hear appeals by Amazon.com and Overstock.com of a March 2013 decision by New York’s highest court upholding the constitutionality of that state’s affiliate nexus law.

The Cadwalader Tax team has prepared a case study summarizing General Electric's recently announced plans to split into three publicly traded companies through sequenced tax-free spin-off transactions.

Almost all types of business need an EIN (also known as a Federal Employer Identification Number or Federal Tax Identification Number).

The California Franchise Tax Board (FTB) recently issued a Chief Counsel Ruling clarifying the sourcing of sales from non-marketing services under the state's market-based sourcing rules.

Our colleagues over at Proskauer's ERISA Practice Center Blog have noted that a recent IRS information letter confirms that "waiting time penalties" paid under California law are not wages...

Rep. Dave Camp’s tax reform discussion draft has been released.

Dave Camp unveiled a complete tax reform bill that would lower the top corporate and individual tax rates to 25%.

Louisiana's Department of Revenue has issued new guidance on significant changes to the state's Inventory Tax Credit program, affecting how C corporations and S corporations will handle ad valorem tax credits moving forward. The changes establish different treatment for various business entities and extend carryforward periods, creating important planning considerations for Louisiana businesses.

Client Strategies for the IRS Appeals Judicial Approach and Culture Project ("AJAC")

With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump's signature.

On December 3, 2015, Congress passed a bill requiring the IRS to notify the State Department of any taxpayer with "seriously delinquent tax debt" and requiring the State Department to revoke that taxpayer's passport until the debt is resolved.

A panel of the Commonwealth Court held that a county could proceed with a declaratory judgment action seeking to establish that online reservation companies are subject to the county's hotel tax.

This action may be a prelude to the creation of an overall legislative and regulatory framework for crypto that encourages onshoring the crypto industry back to the United States.

The Department of Revenue announced that the period for commenting on the proposed market-based sourcing regulations has been extended to May 19, 2014.

If you have yet to file your 2017 income tax returns, you should consider a direct deposit of any refunds due.

Lifetime charitable giving, properly planned, may afford income tax savings. Under current federal income tax law, the income tax charitable deduction is available to taxpayers who itemize...

The DOR ruled that sales of cloud computing that involve the customer’s use of its own software or software available free on the Internet are not taxable when sold to customers in Massachusetts.