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Biz Groups Tell 10th Circ. Economic Substance Doesn’t Apply

by usoftax_admin | May 8, 2024 | Tax News

The economic substance doctrine doesn’t apply when a business considers tax in making a choice between two legally permissible alternatives, two organizations told the Tenth Circuit in their briefs supporting Liberty Global’s position in its $109 million...

4th Circ. Asks If High Court Ruling Bars Credit Suisse Tipster

by usoftax_admin | May 8, 2024 | Tax News

A Fourth Circuit panel questioned Wednesday whether a U.S. Supreme Court ruling prevented it from reviving a whistleblower case by a former Credit Suisse employee alleging the bank helped U.S. citizens evade taxes after paying a $2.6 billion criminal penalty.

Va. Rental Tax Doesn’t Apply To Co.’s Long-Term Leases

by usoftax_admin | May 8, 2024 | Tax News

A company that leases mobile and construction equipment from its parent company doesn’t owe Virginia motor vehicle rental tax because the leases aren’t short-term rentals, the state tax commissioner ruled. 

Va. Tax Head Finds Royalties Ineligible For Full Exception

by usoftax_admin | May 8, 2024 | Tax News

A corporation filing in Virginia that paid royalties to an affiliate wasn’t entitled to a state income tax exception for the full amount of the expense, the state tax commissioner said, citing a state Supreme Court ruling and concluding that the company’s...

Va. Tax Head Won’t Change Taxpayer’s Apportionment Factor

by usoftax_admin | May 8, 2024 | Tax News

A Virginia taxpayer that owns more than 10% of a limited partnership’s interest is still not entitled to an alternate apportionment method, the state tax commissioner said in a letter ruling. 

Calif. Senate Committee Recommends Data Extraction Tax

by usoftax_admin | May 8, 2024 | Tax News

California would levy its 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion and use the tax revenue to fund a credit regime for local news outlets under a bill passed by a Senate committee Wednesday.
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