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Issues Linger In OECD Tax Pricing Plan, Treasury Official Says

by usoftax_admin | Sep 12, 2023 | Tax News

Businesses’ concerns highlight issues that remain in the design of the Organization for Economic Cooperation and Development’s routine pricing plan for baseline marketing and distribution activities, a U.S. Treasury official said Tuesday.

Long-awaited guidance provided for amortization of R&E expenditures

by usoftax_admin | Sep 11, 2023 | Tax News

The IRS says taxpayers and tax professionals can rely on interim guidance under Sec. 174 for the amortization of research and experimental expenditures released on Friday in Notice 2023-63 until it issues proposed regulations based on the guidance, effective for tax...

Wayfair Boosts Case For Remote Worker Tax, Mass. Atty Says

by usoftax_admin | Sep 11, 2023 | Tax News

The U.S. Supreme Court’s Wayfair ruling, which permitted states to require out-of-state businesses to collect and remit sales and use taxes, bolsters states’ abilities to impose income taxes on nonresident telecommuters, a Massachusetts Department of...

Insurers, Ga. Adviser Settle Easement Scheme Coverage Suit

by usoftax_admin | Sep 11, 2023 | Tax News

A group of insurers reached a settlement with a real estate investment company and its leaders, ending the insurers’ bid to deny coverage for underlying suits alleging the company promoted bogus tax schemes that exposed investors to IRS scrutiny.

US Shouldn’t Tax Unrealized Income, States Tell Justices

by usoftax_admin | Sep 11, 2023 | Tax News

The federal repatriation tax should be struck down in part because it is a tax on unrealized income that encroaches into territory that has always been the domain of the states, West Virginia and 16 other states told the U.S. Supreme Court.

Tax Court Denies Electric Co.’s Interest Deductions

by usoftax_admin | Sep 11, 2023 | Tax News

The president of a Minnesota electrical company illegally deducted loan payments from himself to his company as interest, the U.S. Tax Court ruled Monday, upholding penalties by the Internal Revenue Service for negligence and substantial understatement of tax.
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