Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Tax Gross-Up Provisions May Contradict The Ukrainian Law. |
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Jan 21, 2010 |
458 |
| Ohio's CAT upheld. |
Bonner, Paul |
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Dec 1, 2009 |
684 |
| An overview of major property tax relief measures. |
Melnik, Steven V. |
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Dec 1, 2009 |
1481 |
| Hidden taxes. |
Galle, Brian |
|
Nov 1, 2009 |
25672 |
| State taxation of telecommuters. |
Lafond, Andrew C.; Schrader, Jeffrey J. |
|
Jun 1, 2009 |
1289 |
| Tax could be at your service. |
Mooneyham, Scott |
Editorial |
Jun 1, 2009 |
779 |
| Refundable state and local tax credits. |
Snow, Danny R. |
|
Apr 1, 2009 |
1152 |
| The states' stake and role in closing the federal "tax gap". |
Robinson, Mildred Wigfall |
|
Mar 22, 2009 |
10814 |
| Taxpayer help. |
|
Brief article |
Mar 1, 2009 |
90 |
| Choice theory: budget cuts may not stave off shortfall. |
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Brief article |
Jan 16, 2009 |
292 |
| Stock loan treated as sale. |
Thompson, Steven C.; Severano, Robert L. |
|
Jan 1, 2009 |
756 |
| Nine lives for Ohio's CAT? |
Bonner, Paul |
|
Jan 1, 2009 |
434 |
| Continued trend toward state related-party expense addback. |
Sakurai, Edward |
|
Dec 1, 2008 |
1110 |
| Massachusetts corporate tax law changes effective in 2009. |
Koppel, Michael D. |
|
Dec 1, 2008 |
749 |
| Rethinking tax nexus and apportionment: voice, exit, and the dormant commerce clause. |
Zelinsky, Edward A. |
|
Jun 22, 2008 |
30372 |
| State & local, Canadian activities top TEI's spring agenda: comments also filed on cafeteria plan regs, employment tax rules for disregarded entities. |
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May 1, 2008 |
2323 |
| Mobile Workforce State Income Tax Fairness and Simplification Act: on May 13, 2008, Tax Executives Institute filed the following comments with the House Judiciary Subcommittee on Commercial and Administrative Law, concerning H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. |
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May 1, 2008 |
2422 |
| Gross receipts taxes: a growing trend in state taxation. |
Hammond, Jerry |
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Apr 1, 2008 |
1158 |
| Current corporate income tax developments: this two-part article discusses recent state activity in the corporate income tax area. Part II covers apportionment formulas, unitary groups/filing methods, flowthrough entities, administration, and other significant corporate state tax issues. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2008 |
6749 |
| How far to the border? The extent and impact of cross - border casual cigarette smuggling. |
Lovenheim, Michael F. |
|
Mar 1, 2008 |
16284 |
| Do redistributive state taxes reduce inequality? |
Leigh, Andrew |
|
Mar 1, 2008 |
12295 |
| Understanding uniformity and diversity in state corporate income taxes. |
McLure, Charles E., Jr. |
|
Mar 1, 2008 |
10786 |
| Supreme Court unanimously reverses Illinois's MeadWestvaco case: liaison meeting minutes reveal candid discussions between TEI and government; opposition to codification of ESD continues. |
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Mar 1, 2008 |
696 |
| Ins and outs: the taxation of imports and exports in Florida. |
Babin, Robert; Butscher, Thomas |
|
Feb 1, 2008 |
4378 |
| The gross receipts tax: a new approach to business taxation? |
Pogue, Thomas F. |
|
Dec 1, 2007 |
11791 |
| Is there a role for gross receipts taxation? |
Testa, William, A.; Mattoon, Richard H. |
|
Dec 1, 2007 |
10245 |
| The federal role in state taxation: a normative approach. |
Fox, William F.; Swain, John A. |
|
Sep 1, 2007 |
10621 |
| Pre-emption: federal statutory intervention in state taxation. |
Wildasin, David E. |
|
Sep 1, 2007 |
7792 |
| Nexus and FIN 48: states of flux. |
Wells, Jean T.; McFadden-Wade, Gwendolyn |
|
Sep 1, 2007 |
762 |
| Can states tax national banks to educate consumers about predatory lending practices? |
Jackson, Howell E.; Anderson, Stacy A. |
|
Jun 22, 2007 |
22038 |
| State tax shelters and state taxation of capital. |
Bankman, Joseph |
|
Mar 22, 2007 |
8270 |
| State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
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Mar 22, 2007 |
3174 |
| States Consider Tax Reform and Refine Tax Laws. |
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Feb 1, 2007 |
1717 |
| Nonresident partners' retirement income. |
Laffie, Lesli S. |
|
Nov 1, 2006 |
236 |
| Sweeping Texas franchise tax changes: the margin tax. |
Brown, Russell D. |
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Sep 1, 2006 |
2901 |
| Beware Ohio's CAT. |
Tapia, Jennifer K. |
|
Aug 1, 2006 |
1560 |
| State tax incentives after Cuno. |
Monroe, Tracy J. |
|
Aug 1, 2006 |
1079 |
| Servicemembers Civil Relief Act: staying connected: "home of record" not always the same as "domicile" under the Servicemembers Civil Relief Act's taxation protections. |
Sexton, Jeffrey P. |
|
Jul 1, 2006 |
1856 |
| Will the push for origin-based sourcing derail SST? |
Nicolas, Karl |
|
Jun 1, 2006 |
2144 |
| Income tax discrimination and the political and economic integration of Europe. |
Graetz, Michael J.; Warren, Alvin C., Jr. |
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Apr 1, 2006 |
31637 |
| Supreme Court Hears Oral Arguments on Standing and Constitutionality of Ohio Investment Tax Credit in "Cuno". |
|
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Mar 28, 2006 |
1020 |
| Kentucky Court Decision Could Undercut Single State Funds. |
|
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Mar 22, 2006 |
1664 |
| Kentucky Court Decision Could Undercut "In-State" Section 529 Plans. |
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Mar 9, 2006 |
1771 |
| Optimal commodity taxation of traditional and electronic commerce. |
Zodrow, George R. |
|
Mar 1, 2006 |
14286 |
| State "death" taxes and elderly migration - the chicken or the egg? |
Conway, Karen Smith; Rork, Jonathan C. |
|
Mar 1, 2006 |
18999 |
| Cuno argued before U.S. Supreme Court. |
Matson, Gregory S. |
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Mar 1, 2006 |
822 |
| Taxation. |
Patterson, Margaret K. |
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Jan 1, 2006 |
1106 |
| Domicile planning - don't take it for granted. |
Lannon, Patrick J. |
|
Jan 1, 2006 |
4105 |
| Limiting the federal forum: the dangers of an expansive interpretation of the Tax Injunction Act. |
Gorod, Brianne J. |
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Dec 1, 2005 |
3746 |
| Streamlined sales tax up and running - and affecting many businesses. |
Fishman, Mark D. |
|
Dec 1, 2005 |
2492 |
| TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
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Nov 1, 2005 |
2851 |
| Substance-over-form doctrine in multistate taxation. |
Bowen, Thomas E. |
|
Oct 1, 2005 |
1625 |
| New bill redefines nexus. |
Gibson, Dan |
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Aug 1, 2005 |
634 |
| TEI files amicus brief in Cuno case, citing danger for economy if Ohio ruling stands: e-Filing, mutual assistance procedures prompt IRS meetings. |
|
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Jul 1, 2005 |
1622 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| State tax implications of employing telecommuters. |
Nakamura, Karen |
|
Jun 1, 2005 |
4022 |
| Should VoIP be taxed? |
Janiczek, Randall |
|
May 1, 2005 |
1069 |
| Deducting related-party interest and intangible expenses. |
Schadewald, Michael S. |
|
May 1, 2005 |
5015 |
| The ins and outs of related party add-backs. |
Zoellick, Todd |
|
May 1, 2005 |
7721 |
| The disappearing state corporate income tax. |
Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally |
|
Mar 1, 2005 |
12148 |
| How should a subnational corporate income tax on multistate businesses be structured? |
Fox, William F.; Murray, Matthew N.; Luna, LeAnn |
|
Mar 1, 2005 |
11881 |
| State tax residency issues. |
McGowan, Jeffrey M. |
|
Dec 1, 2004 |
2738 |
| E-filing state tax returns. |
Rosenberg, Susan J. |
|
Dec 1, 2004 |
1780 |
| State Tax Return - Nexus Update: 2003/2004 cont'd. |
|
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Oct 22, 2004 |
3650 |
| Rethinking the role of the dormant commerce clause in state tax jurisdiction. |
Joondeph, Bradley W. |
|
Jun 22, 2004 |
13601 |
| State taxation of professional athletes and entertainers. |
Lazaar, Ari |
|
Feb 1, 2004 |
1000 |
| Tax payments by passthrough entities for nonresident owners revisited. |
Laffie, Lesli S. |
|
Dec 1, 2003 |
314 |
| Coveting thy neighbors' taxation. |
Rork, Jonathan C. |
|
Dec 1, 2003 |
7673 |
| Tax payments by passthrough entities for nonresident owners. |
Beck, Allen M. |
|
Oct 1, 2003 |
524 |
| Legislation and you: laws on E-filing, securities lawsuits, taxes affect CPAs, clients. (Government Relations). |
Allen, Bruce C. |
|
May 1, 2003 |
819 |
| AICPA on MTC's reporting-options proposal. |
Warner, Karen L. |
|
Dec 1, 2002 |
1326 |
| The surprising benefits of nexus: multistate taxation actually can lower a company's state income tax bill. |
Howard, Bruce |
|
Nov 1, 2002 |
2375 |
| Under the watchful eye of state tax administrators: the business-purpose doctrine. |
Hogroian, Ferdinand |
|
Sep 1, 2002 |
4439 |
| Strategic apportionment of the state corporate income tax; an applied general equilibrium analysis. |
Edmiston, Kelly D. |
|
Jun 1, 2002 |
13693 |
| "Check-the-box" and QSub guidance provide structuring opportunities. |
Packard, Pamela |
|
May 1, 2002 |
781 |
| Illinois ICB: a new administrative forum. |
Packard, Pamela |
|
May 1, 2002 |
803 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 2002 |
6341 |
| Sourcing sales across states to reduce state income tax. (State & Local Taxes). |
Ciesar, William W. |
|
Nov 1, 2001 |
720 |
| Illinois Garnishing Wages of Non-filing State Employees. |
|
Brief Article |
Oct 1, 2001 |
167 |
| In search of ... Michigan taxpayers. |
Bakale, Anthony |
|
Aug 1, 2001 |
1196 |
| Tennessee court rules that AOL does not have nexus in the state. |
Madden, David |
|
Jun 1, 2001 |
790 |
| Voluntary registration or voluntary waiver of constitutional protection? |
Madden, David |
|
Jun 1, 2001 |
676 |
| In Search of a Simple Sales Tax. |
Tubbesing, Carl |
|
May 1, 2001 |
4031 |
| Rulings that state taxes are nondischargeable in a bankruptcy proceeding have broad ramifications. |
Ely, Mark H. |
|
Jan 1, 2001 |
1087 |
| Implementing state corporate income taxes in the digital age. |
McLure, Charles E., Jr. |
|
Dec 1, 2000 |
11446 |
| Federal constitutional limitations on congressional power to legislate regarding state taxation of electronic commerce. |
Hellerstein, Walter |
|
Dec 1, 2000 |
10415 |
| ISC tax issues. |
Moore, Philip E. |
|
Oct 1, 2000 |
1393 |
| State voluntary disclosure programs. |
Fiore, Nicholas J. |
|
Sep 1, 2000 |
621 |
| What is good and bad about Michigan's Single Business Tax? |
O'Connell, Frank J., Jr. |
|
Sep 1, 2000 |
1284 |
| Drop shipments, destination sales, and the multi-factor apportionment statute: a critical review of Stryker Corporation v. Director, Division of Taxation. |
Crabtree, David E. |
|
Jul 1, 2000 |
3081 |
| E-Commerce: Senate Halts Tax Moratorium Extension. |
Rigsby, Deborah; Whitman, Cameron |
|
Apr 17, 2000 |
1169 |
| State Tax Revenues Continue to Grow. |
|
Brief Article |
Apr 1, 2000 |
203 |
| Michigan's RAB 98-1: the implementation phase. |
Schamberger, Steve |
|
Apr 1, 2000 |
1281 |
| State R&E credits. |
Wainwright, Ronald G., Jr. |
|
Apr 1, 2000 |
515 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 2000 |
6044 |
| IRS issues PTINs to preparers. |
Scheidlinger, Jay A. |
|
Feb 1, 2000 |
373 |
| Purchasing Cards Create Taxing Issues. |
|
Brief Article |
Jan 1, 2000 |
280 |
| For whom the South Central Bell tolls. |
Sabino, Anthony Michael |
|
Jan 1, 2000 |
2371 |
| Unclaimed property reporting for LLCs under Texas v. New Jersey. |
Winther, Christian M. |
|
Dec 1, 1999 |
1376 |
| Nexus for state corporate income tax. |
Delong, Thomas |
|
Oct 1, 1999 |
951 |
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