Tax RSS

A 50,000-Foot Flight over National State Tax Developments with a Landing in Oregon

Tue, 21 May 2013 23:27:30 GMT

Get the latest on federal and state tax developments. Take a look at foreign asset reporting and estate and charitable planning ideas in a time of low interest rates. Review partnership allocation methods and property tax valuation trends and legislation. Learn about current IRS enforcement priorities and hot topics in civil and criminal tax controversies.

A European Financial Transaction Tax

Fri, 15 Mar 2013 17:52:15 GMT

In September 2011, the European Commission initially proposed that a financial transaction tax (“FTT”) be implemented by all 27 EU Member States, although it soon became clear that a significant proportion of the Member States would not agree to implement a tax of the nature proposed.

Advanced State and Local Tax Institute

Thu, 23 May 2013 17:32:45 GMT

Eric Coffill, Craig Fields and Phil Tatarowicz will present at Georgetown Law’s Annual Advanced State and Local Tax Institute.

Annual State and Local Tax Update: West Coast

Fri, 05 Apr 2013 21:48:16 GMT

Topics to be discussed include:
• Hot Topics and Issues in California
• SALT Litigation and Other Developments Nationally
• Issues and Developments in the State Taxation of E-Commerce
• Elective Apportionment and Multistate Tax Compact Challenges
• Current California Property Tax Issues
• Practical Information for Audits, Administrative Appeals, and Lawsuits
At the conclusion of the program, we invite you to talk informally with a member of our State + Local Tax Group on particular questions you may be facing. Send us questions in advance, and we'll have someone available to respond. Please email Lauren Max all questions by May 10, 2013.

Application of the Self-Employment Tax and 3.8% Net Investment Income Tax to Fund Managers

Wed, 06 Mar 2013 20:41:21 GMT

With the imposition of a new 3.8% “net investment income tax” (the “NIIT”) pursuant to Section 1411 of the Internal Revenue Code of 1986, as amended (the “Code”) on passive income and the imposition of an additional 0.9% on the uncapped Medicare portion of the self-employment tax under Section 1401 of the Code (the “SET”) beginning in 2013, individuals who act as private equity and hedge fund managers or advisors have been searching for ways to prevent the application of the NIIT and the SET to their distributive shares of the income from the fund.

Apportioning Sales of Other Than Tangible Personal Property: What Does the Shift to Market State Sourcing Mean to Taxpayers?

Tue, 21 May 2013 20:54:01 GMT

2½ day program offering presentations on current income and franchise tax issues. It is COST’s primary audit session, where current audit information on all 50 states is shared among the membership. The Conference is targeted to Income and Franchise Tax professionals at all levels of experience. Although state income taxes will be the primary focus, state audits of all tax types and issues will be fair game during the extensive participatory audit discussions. In between audit sessions, attendees will hear updates on the latest hot state income and franchise tax topics.

Asia Tax Forum

Fri, 05 Apr 2013 00:39:51 GMT

Tokyo Partner Eric Roose will be speaking at the session entitled “Hot topics in Asia-Pacific Taxation in 2013: What is relevant for taxpayers as they search for certainty” at the Asia Tax Forum 2013.

Best Practices for Administering and Preserving Sales/Use Tax Exemptions

Fri, 22 Mar 2013 17:19:06 GMT

Although sales/use tax exemption rules can follow familiar patterns, preserving the exemption is often given little attention. This session will focus on best practices for administering and preserving exemptions. Preservation issues covered will include: what documentation should be obtained and how long should it be kept? Can documentation be established after the fact – and if so, how far after? How does documentation fit into your next sales/use tax audit? Tips on due diligence and preserving the exemption after an acquisition are also addressed.

COST North Atlantic Regional State Tax Seminar

Tue, 21 May 2013 23:54:39 GMT

Presenting an update on significant state tax issues for the North Atlantic States: Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island and Vermont.

FATCA for Small Banks – Breakfast Briefing

Wed, 10 Apr 2013 18:14:10 GMT

This focused briefing will enable small banks to effectively address FATCA's most critical challenges before the rules take effect in 2014. It will provide you with an update on the regulation and clear guidance on what compliance involves.

IFA/Tax Academy Asia – Pacific Regional Tax Conference

Mon, 11 Mar 2013 17:12:32 GMT

Partner Eric Roose will be speaking at "Meaning of "Beneficial Ownership" session on 2 April. This workshop will focus on the meaning of “beneficial ownership” and include a review of recent case law and OECD work on this topic. Trends and developments in China, Indonesia, Japan and Korea will be considered. The meaning and relevance of "beneficial ownership" in a Singapore context will be discussed. The workshop will feature a panel discussion and include case studies.

On April 3, Eric Roose will also speak at "Resolution of Tax Disputes" session that will look at the approaches to addressing tax disputes in Asia - Pacific tax jurisdictions, including cross border tax disputes. In relation to cross border tax disputes the use of MAP will be considered as will the ability to obtain advance tax rulings. A specific topic for consideration will be the relationship between tax rulings, APAs and MAP. A panel of experts will provide a country perspective on a number of the Asia - Pacific tax jurisdictions.

IMN’s Annual New York Non-Traded REIT Industry Symposium

Tue, 14 May 2013 22:31:39 GMT

Michelle Jewett will speak on a panel entitled “The Good, the Bad and the Ugly of Exit Strategies – What Non-Traded REIT Sponsors Need to Know, Do & Avoid.” Robert Cudd will speak on a panel entitled “Comparing & Contrasting Alternative Investments for Retail & Institutional Investors in Today’s Climate.”

Initial Window for Delaware Unclaimed Property VDA Opportunity Closes June 30, 2013

Wed, 22 May 2013 21:02:08 GMT

Delaware is offering a voluntary disclosure program, touted by its secretary of state as a “good deal,” to businesses that may not be in compliance with all of Delaware’s unclaimed property reporting requirements.

MoFo New York Tax Insights, March 2013

Thu, 07 Mar 2013 03:47:36 GMT

Our newest issue of New York Tax Insights covers these recent developments: Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal; Tribunal Affirms There Is No Right to a Hearing Without a Notice of Deficiency or Refund Denial; Department Rules that Real Estate-Related Employee Compensation Is Not Subject to Sales Tax; and Insights in Brief.

MoFo New York Tax Insights
Volume 4, Issue 4

Fri, 05 Apr 2013 20:41:38 GMT

Our newest issue of New York Tax Insights covers these recent developments: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund; “Grandfather” Election After Gramm-Leach-Bliley Continues Despite Corporate Reorganization; No Exemption Where Independent Contractors Both Deliver Products and Solicit Sales; Insights in Brief

MoFo New York Tax Insights
Volume 4, Issue 5

Mon, 13 May 2013 17:23:45 GMT

MoFo Tax Talk: Volume 6, Issue 1

Tue, 30 Apr 2013 15:42:18 GMT

With Q1 already in the books, this issue of Tax Talk brings you the latest tax developments and news from 2013 so far.

Nexus as Applied to the Energy Industry

Wed, 22 May 2013 00:00:27 GMT

Craig Fields and Richard Call will present on: "Nexus as Applied to the Energy Industry."

Recent Legislative Developments

Wed, 22 May 2013 00:06:44 GMT

The New York State Bar Association’s Annual New York State and City Tax Institute has become nationally known over the years, and this year’s Seventeenth Annual Institute will offer a comprehensive range of topics. This program will provide you with an advantageous opportunity to gain knowledge and insight regarding the direction that policy and law makers will take in the challenging months ahead.

Sales and Excise Tax - Defense of Digital and ‘Cloud’ Products from State Taxation

Tue, 21 May 2013 21:03:40 GMT

There have been several significant tax developments in the area of digital goods and products over the past year. The session will address the key issues and arguments digital product providers should be aware of to defend against the various ways states and localities seek to subject them to both new and existing (e.g. telecommunications) sales and excise taxes, and provide advice regarding strategies for providers to possibly avoid or minimize the improper taxation of these services. The presenters will consider representative digital products and services, analyze various ways in which states seek to apply tax to these products and providers, and evaluate the latest developments in physical and attributional nexus, as well as the diverse sourcing rules (including the SSUTA rules) employed by states to reach such transactions.

Sales and Use Taxation

Wed, 22 May 2013 23:19:31 GMT

Open Weaver Banks will present on "Sales and Use Taxation." The panel will discuss underlying principles, destination issues, services, audits, bulk sales, and special transactions.

SEC v. ACC

Thu, 23 May 2013 18:06:43 GMT

The Credits and Incentives Symposium is a well-rounded Symposium featuring a variety of topical presentations with opportunities to discuss many of the issues facing the ever-changing and developing credits and incentives environment. We hope you will take advantage of this program, the first of its kind in the field, to participate in interesting discussions, meet with colleagues, renew and develop acquaintances, and stay abreast of the developments in the credits and incentives field. This Symposium is the culmination of many dedicated efforts by experienced colleagues in the Credits and Incentives area to make this program effective, interesting, and, most importantly, informative. We hope you will make plans to attend, and to join IPT´s effort to expand and strengthen the educational opportunities for professionals in the credits and incentives field.

Significant Developments in State and Local Taxation

Tue, 21 May 2013 23:37:57 GMT

Craig Fields and Nicole Johnson will present on: "Significant Developments in State and Local Taxation."

Sourcing of Services and Nexus?

Wed, 22 May 2013 23:40:40 GMT

This two and a half day sales and use tax program features general presentations of timely interest to all sales and use tax professionals as well as offering more specialized discussion sessions. It is designed to provide exposure to up-to-date practices, alternate methods and approaches, as well as being a comprehensive review of the current state of the art in the sales and use tax field.

State + Local Tax Insights - Spring 2013

Mon, 13 May 2013 17:42:06 GMT

State Corporate Income Apportionment Key Fundamentals

Tue, 21 May 2013 20:27:53 GMT

Tax professionals, particularly those new to state corporate income tax compliance, require a sturdy grounding in the similarities and differences and latest trends in state approaches and formulae for apportioning a company's income. Our panelists, recruited from top experts in the industry, will prepare tax staff with a review of key apportionment concepts and trends needed for working on state income tax compliance for multi-state companies.

State Income Tax Primer

Fri, 22 Mar 2013 17:48:19 GMT

State and local taxation has become increasingly important. The state and local tax liabilities of many companies exceed their federal tax liabilities. PLI will present this essential program in which leading state and local tax experts will describe basic principles of state and local taxation and explore cutting-edge issues, developments and trends.

State Taxation of Income from Foreign Affiliates

Fri, 15 Mar 2013 21:14:45 GMT

Taxation and tax implications of a U.S.-based multi-national company's foreign earnings don't just involve federal income tax and the IRS. Compliance with state corporate income taxes also poses critical, and often confusing, challenges.
To cite one example, companies with foreign subsidiaries or affiliates must wade through differing laws and regulations on treatment of Sect. 78 gross-up income from foreign dividends. Subpart F income always poses challenges, as do worldwide versus water's edge combined reporting and apportionment factors.

States of the States

Tue, 21 May 2013 23:46:29 GMT

Craig Fields will present on "State of the States," at the Deloitte Center for Multistate Taxation's 17th Annual Multistate Tax Institute. This event feature's the nation's leading state and local tax professionals, and will provide the kind of cutting edge information and practical tips you need to minimize the tax burden of your company or clients.

Structured Thoughts Master Class: Taxation

Wed, 20 Mar 2013 21:15:05 GMT

Remmelt Reigersman will speak on Taxation. This class will focus on the taxation of structured products and emerging tax developments.

Structured Thoughts: News for the financial services community

Fri, 12 Apr 2013 20:58:01 GMT

Structured Thoughts: News for the financial services community

Wed, 15 May 2013 20:14:03 GMT

In this issue of Structured Thoughts, we discuss due diligence procedures for structured note distributors; key issues for Yankee CDs; the SEC and FINRA’s concerns about the sale of certain structured products to senior citizens; the Financial Stability Oversight Council’s 2013 Annual Report; and the SEC’s recent discussion of estimated value.

Structured Thoughts: News for the financial services community

Thu, 28 Feb 2013 21:23:31 GMT

In this issue of Structured Thoughts we discuss the additional SEC guidance on estimated value disclosures, 2013 OCIE examination priorities and their implications for structured products issuers and dealers, the EITF and the Federal Funds rate, and the FDIC’s proposal to nix insurance for dually payable deposits.

Structured Thoughts: News for the financial services community Volume 4, Issue 6

Mon, 29 Apr 2013 15:07:17 GMT

In this issue of Structured Thoughts, we discuss FINRA’s guidance on backtested performance data, FINRA Chairman and CEO Rick Ketchum’s recent discussion of structured products, and also provide an update regarding TRACE and Rule 144A securities.

Structured Thoughts: News for the financial services community.

Wed, 15 May 2013 17:14:17 GMT

In this issue of Structured Thoughts, we discuss regulating retail structured products and the IOSCO toolkit.

Tax Executives Institute (TEI)

Wed, 22 May 2013 22:59:20 GMT

Holly Hyans will present on East Coast State Tax Developments, and Eric Coffill will present on West Coast State Tax Developments at TEI's Valley Forge event.

Tax Executives Institute (TEI) State & Local Tax Day, Los Angeles Chapter

Fri, 22 Mar 2013 17:37:10 GMT

Morrison & Foerster's State + Local Tax Group is presenting on a variety of state tax issues included elective apportionment, California case developments, nexus, and property tax among others.

The National Multistate Tax Symposium, Crossroads of Federal and State Taxation

Fri, 22 Mar 2013 17:26:37 GMT

Craig Fields and Holly Hyans presented on: “Hot Topics in Credits and Incentives;" “Significant Developments In State and Local Taxation;” and “Mandatory Unitary Combined Reporting Regimes.”

Tax RSS

A 50,000-Foot Flight over National State Tax Developments with a Landing in Oregon

A European Financial Transaction Tax

Advanced State and Local Tax Institute

Annual State and Local Tax Update: West Coast

Application of the Self-Employment Tax and 3.8% Net Investment Income Tax to Fund Managers

Apportioning Sales of Other Than Tangible Personal Property: What Does the Shift to Market State Sourcing Mean to Taxpayers?

Asia Tax Forum

Best Practices for Administering and Preserving Sales/Use Tax Exemptions

COST North Atlantic Regional State Tax Seminar

FATCA for Small Banks – Breakfast Briefing

IFA/Tax Academy Asia – Pacific Regional Tax Conference

IMN’s Annual New York Non-Traded REIT Industry Symposium

Initial Window for Delaware Unclaimed Property VDA Opportunity Closes June 30, 2013

MoFo New York Tax Insights, March 2013

MoFo New York Tax InsightsVolume 4, Issue 4

MoFo New York Tax InsightsVolume 4, Issue 5

MoFo Tax Talk: Volume 6, Issue 1

Nexus as Applied to the Energy Industry

Recent Legislative Developments

Sales and Excise Tax - Defense of Digital and ‘Cloud’ Products from State Taxation

Sales and Use Taxation

SEC v. ACC

Significant Developments in State and Local Taxation

Sourcing of Services and Nexus?

State + Local Tax Insights - Spring 2013

State Corporate Income Apportionment Key Fundamentals

State Income Tax Primer

State Taxation of Income from Foreign Affiliates

States of the States

Structured Thoughts Master Class: Taxation

Structured Thoughts: News for the financial services community

Structured Thoughts: News for the financial services community

Structured Thoughts: News for the financial services community

Structured Thoughts: News for the financial services community Volume 4, Issue 6

Structured Thoughts: News for the financial services community.

Tax Executives Institute (TEI)

Tax Executives Institute (TEI) State & Local Tax Day, Los Angeles Chapter

The National Multistate Tax Symposium, Crossroads of Federal and State Taxation

MoFo New York Tax Insights
Volume 4, Issue 4

MoFo New York Tax Insights
Volume 4, Issue 5