Upcoming National Meeting 2024 SALT Workshop for Technology Companies This Workshop will cover the key state and local tax issues that technology companies (both start-up and established) are facing such as state taxation of Digital Business Inputs, FITFA, sourcing, apportionment, streaming, marketplace facilitators, digital service taxes and much more. Leading state tax experts will share technical expertise and knowledge they have gained from practicing in these
Legislative Alert ISSUE 24-28; July 16, 2024 COST Joins Coalition Letter Expressing Opposition to Revised DC Data Excise Tax Proposal; Advocacy Efforts Against Oregon Initiative to Increase Corporate Minimum Tax
Cost Conscious ISSUE 24-15; July 26, 2024 Navigating Audit Adjustments Under Pennsylvania’s Addback Statute – Since January 2015, the Pennsylvania Department of Revenue has had the authority to disallow deductions against the corporate net income tax for royalties, licensing, or other fees paid to an affiliated entity including interest expense if it was related to an intangible expense or cost. In general, related-party intangible expens
COST - Council on State Taxation Amicus Briefs Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks COST filed an amicus brief on June 14 asking the Michigan Supreme Court to affirm the decision of the Court of Appeals in Dine Brands Global, Inc. V. Eubanks and The Walt Disney Company v. Eubanks, where the court held an examination or audit conducted by the Treasurer was not an “action or proceeding” under the Michigan Unclaimed Property Act and did not toll the statute of limitations
COST - Council on State Taxation COST Comments & Testimony Joint Letter in Opposition to TRC’s Consideration of a Data Excise Tax COST again joined a coalition letter in strong opposition to DC Tax Reform Commission’s continued consideration of a data excise tax.
