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|Commonwealth Court Rules that Pennsylvania Municipalities May Not Impose Business Privilege Tax on Rental Real Estate Business|
David M. Kuchinos; Blank Rome LLP;
October 7, 2014, previously published on October 2014Action Item: In a decision with wide-ranging implications and potential refund opportunities, Pennsylvania’s Commonwealth Court ruled on September 19th that Pennsylvania municipalities (other than Philadelphia) may not impose their business privilege tax (“BPT”) on a rental real...
|Tax Evasion: Number of Amended Tax Returns Has Doubled|
Michael Rainer, Michael Rainer; GRP Rainer LLP;
October 7, 2014, previously published on October 6, 2014The number of amended tax returns in cases of tax evasion continues to rise. According to media reports, it doubled in the first half of the year 2014 compared with the same period of the previous year.
|U.S. Demonstrates Importance of FATCA Compliance through Recent Indictment|
Cristián Francos, Arthur D. Middlemiss, Hillary Rosenberg, Manuel S. Varela; Lewis Baach PLLC;
October 7, 2014, previously published on September 22, 2014A recent federal indictment demonstrates the strength of U.S. law enforcement efforts to combat offshore fraud and tax evasion and is the first case to charge crimes involving false filings and the use of nominee shareholders to circumvent FATCA reporting obligations.
|The Affordable Care Act: Focus on Adjunct Faculty|
Patricia A. Moran; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
October 6, 2014, previously published on October 1, 2014The concepts of “hours of service” and “full time” loom large in the Affordable Care Act’s “employer shared responsibility” mandate (also known as the “employer mandate” or “pay or play mandate” and which we discussed in various...
|The Affordable Care Act—Countdown to Compliance for Employers, Week 13: IRS Notice 2014-49 Offers Useful Guidance on Changes in Measurement Periods or Changes in Testing Methods|
Alden J. Bianchi; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
October 6, 2014, previously published on September 29, 2014For purposes of complying with the Affordable Care Act’s employer shared responsibility rules (which are codified in Internal Revenue Code § 4980H), employers must identify their “full-time employees.” Final regulations issued under Code § 4980H provide two principle...
|Cha-Ching! Minnesota Supreme Court Holds Semi-Custom Software Subject to Sales Tax|
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
October 3, 2014, previously published on September 29, 2014The Minnesota Supreme Court upheld the Minnesota Department of Revenue’s imposition of sales tax on a software company’s sale of partially customized software because the taxpayer failed to separately state customization charges on customer invoices. The taxpayer licensed software that...
|Ryan Floats Using Reconciliation for Tax Reform|
McDonald Hopkins LLC;
October 3, 2014, previously published on September 30, 2014This week, House Budget Committee Chairman Paul Ryan (R-WI) floated the idea of using the budget reconciliation process as a vehicle for reducing and reforming the tax code and for cutting spending. The budget reconciliation process requires only a majority vote in the Senate, avoiding the 60-vote...
|On Standby: Internet Service Providers May Rely on Prior Guidance Until Congress or the Massachusetts Legislature Addresses the Taxation of Internet Access|
Andrew D. Appleby, Stephanie T. Do; Sutherland Asbill & Brennan LLP;
October 3, 2014, previously published on September 30, 2014The Massachusetts Department of Revenue addressed the possible expiration and subsequent retroactive enactment of the federal Internet Tax Freedom Act (ITFA). The Department advised Internet Service Providers (ISPs) to continue to rely on Technical Information Release (TIR) No. 05-8 (July 14,...
|Cloud-Based Services Not Subject to Georgia Sales and Use Tax|
Jessica L. Kerner, Pilar Mata; Sutherland Asbill & Brennan LLP;
October 3, 2014, previously published on September 29, 2014The Georgia Department of Revenue determined that a company’s cloud-based applications and related services are not subject to Georgia sales and use tax. The company maintains and operates hardware and software on servers located outside of Georgia that it uses to support its customers’...
|New Regulations Aimed at Discouraging Tax Inversions|
McDonald Hopkins LLC;
October 3, 2014, previously published on September 26, 2014On Monday, the Obama administration unveiled new rules intended to discourage corporations from moving their headquarters abroad to avoid paying U.S. taxes.