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Colo. Couple’s Foreign Taxes Are Final, Tax Court Says

by usoftax_admin | Jan 23, 2024 | Tax News

A Colorado couple’s attempts to exclude a closing agreement — in an attempt to be taxed under U.S. tax law after having elected to waive foreign-based income from U.S. law — did not establish a genuine dispute of fact, the U.S. Tax Court ruled Tuesday.

Mich. Taxpayers Ask State High Court To Cement Tax Cut

by usoftax_admin | Jan 23, 2024 | Tax News

A group of Michigan business associations, residents and Republican lawmakers urged the state Supreme Court on Tuesday to directly hear their appeal of a judge’s ruling that a 2023 personal income tax rate cut was only temporary.

Mo. Tax Dept. Floats Changes To Net Operating Loss Regs

by usoftax_admin | Jan 23, 2024 | Tax News

Missouri would clarify the proper treatment of net operating losses for state individual income tax purposes under regulatory amendments proposed by the state Department of Revenue.

Tax Court OKs Calif. Couple’s S Corp. Flow-Through Loss

by usoftax_admin | Jan 23, 2024 | Tax News

A California couple are eligible to claim the entire flow-through loss resulting from transfers between two S corporations because the transfers were interests in equity, the U.S. Tax Court ruled Tuesday.

Chile Aims To Rework Anti-Avoidance And CFC Rules

by usoftax_admin | Jan 23, 2024 | Tax News

Chile’s government is taking aim at aggressive tax planning with a bill that would strengthen the interaction between its different anti-avoidance rules and update its controlled foreign corporation regulations, the country’s Ministry of Economy said...

Netflix Tells Colo. Court Streaming Not Subject To Sales Tax

by usoftax_admin | Jan 23, 2024 | Tax News

Streaming services provided by Netflix Inc. in Colorado do not constitute tangible personal property and are not subject to sales tax, the company told a state court, saying decades of state law back its claim.
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