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Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA

by usoftax_admin | Dec 2, 2024 | Tax News

Novo Nordisk must include a former affiliate’s research expenses from the year it wound down when determining the corporate group’s California research credits for later years, the state’s Office of Tax Appeals ruled in an opinion released Monday...

Texas Truck Co. Owes Chinese Tire Import Tax, 5th Circ. Says

by usoftax_admin | Dec 2, 2024 | Tax News

A Houston truck company that sold tires made by a Chinese manufacturer is on the hook for excise taxes as the beneficial owner of the tires, the Fifth Circuit decided in an opinion Monday that reversed a ruling freeing the company from its nearly $2 million tax...

NC GOP-Led Senate OKs Reducing Income Tax Cap

by usoftax_admin | Dec 2, 2024 | Tax News

North Carolina’s income tax cap would fall to 5%, instead of the 7% currently in the state constitution under a constitutional amendment approved Monday by the state Senate.

Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue

by usoftax_admin | Dec 2, 2024 | Tax News

A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city’s claim that tax revenue should be allocated to the...

IRS Floats Pooling, Annual Accounting In Offshore Profit Regs

by usoftax_admin | Dec 2, 2024 | Tax News

U.S. multinational companies will be required to create annual shareholder accounts and adhere to new pooling concepts to properly account for previously taxed earnings and profits under proposed rules floated by the U.S. Treasury Department and Internal Revenue...

Cargo Facility Merits Property Tax Break, Mass. Justices Told

by usoftax_admin | Dec 2, 2024 | Tax News

A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state’s highest court Monday, urging reversal of a tax board decision.
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