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HTMLCommonwealth Court Rules that Pennsylvania Municipalities May Not Impose Business Privilege Tax on Rental Real Estate Business
David M. Kuchinos; Blank Rome LLP;
Legal Alert/Article
October 7, 2014, previously published on October 2014
Action 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...

 

HTMLTax Evasion: Number of Amended Tax Returns Has Doubled
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
October 7, 2014, previously published on October 6, 2014
The 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.

 

Adobe PDFU.S. Demonstrates Importance of FATCA Compliance through Recent Indictment
Cristián Francos, Arthur D. Middlemiss, Hillary Rosenberg, Manuel S. Varela; Lewis Baach PLLC;
Legal Alert/Article
October 7, 2014, previously published on September 22, 2014
A 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.

 

HTMLThe Affordable Care Act: Focus on Adjunct Faculty
Patricia A. Moran; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
October 6, 2014, previously published on October 1, 2014
The 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...

 

HTMLThe 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.;
Legal Alert/Article
October 6, 2014, previously published on September 29, 2014
For 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...

 

HTMLCha-Ching! Minnesota Supreme Court Holds Semi-Custom Software Subject to Sales Tax
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2014, previously published on September 29, 2014
The 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...

 

HTMLRyan Floats Using Reconciliation for Tax Reform
McDonald Hopkins LLC;
Legal Alert/Article
October 3, 2014, previously published on September 30, 2014
This 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...

 

HTMLOn 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;
Legal Alert/Article
October 3, 2014, previously published on September 30, 2014
The 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,...

 

HTMLCloud-Based Services Not Subject to Georgia Sales and Use Tax
Jessica L. Kerner, Pilar Mata; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2014, previously published on September 29, 2014
The 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’...

 

HTMLNew Regulations Aimed at Discouraging Tax Inversions
McDonald Hopkins LLC;
Legal Alert/Article
October 3, 2014, previously published on September 26, 2014
On Monday, the Obama administration unveiled new rules intended to discourage corporations from moving their headquarters abroad to avoid paying U.S. taxes.

 


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