Tax Reform Thursdays: Potential Impact of Tax Reform on Accounting Methods
This Webcast will focus on the potential impact of tax reform on accounting methods practices.
Thu, 04 May 2017 00:00:00 GMT
Tennessee: Software Developed Prior to Affiliate Relationship Qualified for Exemption
The Tennessee Department of Revenue recently ruled that a taxpayer did not owe sales or use tax on the transfer of internally developed software and the provision of services by an affiliated company.
KPMG TaxWatch Mon, 17 Apr 2017 00:00:00 GMT
Multistate: State Conformity to Federal Due Date Changes
Federal Public Law 114-41 made changes to the federal corporate and partnership income tax return due dates and extension periods, effective for tax years beginning after December 31, 2015.
KPMG TaxWatch Mon, 27 Mar 2017 00:00:00 GMT
California: Report Discusses Recommendations for Increasing Utilization of Manufacturing and R&D Sales and Use Tax Exemption
Recently, the California Taxpayer’s Association released a document exploring certain recommendations for improving utilization of the state’s partial sales and use tax exemption for manufacturing and R&D equipment, which was adopted in 2013.
KPMG TaxWatch Mon, 20 Mar 2017 00:00:00 GMT
Alabama: Proposed Rule Would Tax Streaming Services as Rentals of Tangible Personal Property
The Alabama Department of Revenue has proposed to amend a regulation addressing the “Leasing and Rental of Tangible Personal Property” to extend the rental tax to streaming services.
KPMG TaxWatch Mon, 13 Mar 2017 00:00:00 GMT
TWIST - March 13, 2017
This podcast for the week of March 13, 2017 covers state and local tax developments in Alabama, California, and South Dakota.
KPMG TaxWatch Mon, 13 Mar 2017 00:00:00 GMT
The road to growth in semiconductors
The global semiconductor outlook report, "The road to growth in semiconductors," is based on a survey of over 150 global semiconductor executives. The publication details strategic priorities, projections for revenue growth/profitability/investment, geographic impact, product expectations, and...
Global Enterprise Institute Fri, 17 Feb 2017 00:00:00 GMT
Colorado: Economic Nexus, Alternative Apportionment and More; Trial Court Addresses a Number of Corporate Income Tax Issues
Recently, a Colorado district court addressed a number of issues with respect to the audit and assessment of an intangible holding company subsidiary of a multistate retailer.
KPMG TaxWatch Mon, 13 Feb 2017 00:00:00 GMT
Arizona: Tax Court Holds Fuel Trucks Are “Directly” Used in Mining
Recently, the Arizona Tax Court held that fuel trucks were “directly” used in mining and were therefore exempt from Transaction Privilege Tax.
KPMG TaxWatch Mon, 30 Jan 2017 00:00:00 GMT
Indiana: Equipment Used to Freeze Food Did Not Qualify for Manufacturing Exemption
Recently, the Indiana Tax Court held that purchases of freezer equipment and electricity did not qualify for certain sales and use tax exemptions for manufacturing activities.
KPMG TaxWatch Mon, 23 Jan 2017 00:00:00 GMT
Arkansas: Packaging Equipment Qualified for Manufacturing Exemption
An ALJ for the Office of Hearings and Appeals of the AR Department of Finance and Administration recently addressed whether a taxpayer’s purchase of machinery used to sort wholesale product and “in-process inventory” was exempt from tax as manufacturing equipment.
KPMG TaxWatch Mon, 09 Jan 2017 00:00:00 GMT
The Importance of Certificates of Coverage When Sending Employees Overseas
In this video, Bob Rothery and Stacey Finch discuss the nuts and bolts of social security totalization agreements and certificates of coverage.
KPMG TaxWatch Mon, 12 Dec 2016 00:00:00 GMT
The three options when an outsourcing contract ends -- extend, divide or terminate
Ideally, an outsourcing buyer's renegotiation strategy should be established at least nine to twelve months prior to the end of the contract term.
Shared Services and Outsourcing Institute Mon, 10 Oct 2016 00:00:00 GMT
California: Local Jurisdictions Consider Imposing Utility Users Tax on Streaming Video Services
It has been reported that numerous localities in California are exploring the possibility of taxing streaming video services under the existing Utility Users Tax.
KPMG TaxWatch Mon, 10 Oct 2016 00:00:00 GMT
SEC Extends Comment Period for Mining Disclosures Rule
The SEC recently extended the comment period for its proposed rule, Modernization of Property Disclosures for Mining Registrants.
Financial Reporting View Tue, 06 Sep 2016 00:00:00 GMT