-
May 21, 2024 | 
law360.com | Jonathan Feldman |Alla Raykin
By Jonathan Feldman and Alla Raykin (May 21, 2024, 5:31 PM EDT) -- The Georgia General Assembly passed several significant tax bills during the 2023-2024 legislative session, which adjourned on March 28.... Law360 is on it, so you are, too. A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence.
-
May 21, 2024 | 
law360.com | Jonathan Feldman |Alla Raykin
Tax Assessment: Recapping Georgia's Legislative Session By Jonathan Feldman and Alla Raykin · May 21, 2024, 5:31 PM EDT The Georgia General Assembly passed several significant tax bills during the 2023-2024 legislative session, which adjourned on March 28.... To view the full article, register now.
-
May 21, 2024 | 
law360.co.uk | Jonathan Feldman |Alla Raykin
ADVERTISEMENT Don't want ads? Subscribe or login now. By Jonathan Feldman and Alla Raykin (May 21, 2024, 5:31 PM EDT) -- The Georgia General Assembly passed several significant tax bills during the 2023-2024 legislative session, which adjourned on March 28....
-
Apr 23, 2024 | 
lexblog.com | Ted Friedman |Alla Raykin
Most often, state and local tax litigation follows the escalation of an administrative controversy — resulting from the denial of a protest or refund claim, or other tax agency determination. While there are times when litigation is the only remaining option, the decision whether or not to proceed with litigating a tax case is often a strategic one. Of course, prevailing in a dispute following a trial is an obvious potential benefit of litigation, but it is far from the only one.
-
Apr 8, 2024 | 
lexblog.com | Alla Raykin
The Louisiana Board of Tax Appeals granted summary judgment to the taxpayer, holding that its sale of video-on-demand and pay-per-view are not subject to sales tax. A group of local parishes assessed the taxpayer on the theory that video-on-demand and pay-per-view are tangible personal property because the content was “perceptible to the senses,” and the content was temporarily stored on set-top boxes.
-
Apr 8, 2024 | 
lexology.com | Alla Raykin
The Louisiana Board of Tax Appeals granted summary judgment to the taxpayer, holding that its sale of video-on-demand and pay-per-view are not subject to sales tax. A group of local parishes assessed the taxpayer on the theory that video-on-demand and pay-per-view are tangible personal property because the content was “perceptible to the senses,” and the content was temporarily stored on set-top boxes.
-
Apr 3, 2024 | 
jdsupra.com | Jonathan Feldman |Alla Raykin
The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax rates, limitations on income tax credit carryforwards, and the suspension of the data center sales tax exemption. Bills that were considered but did not ultimately pass include limitations on the film tax credit.
-
Apr 2, 2024 | 
lexology.com | Jonathan Feldman |Alla Raykin
The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax rates, limitations on income tax credit carryforwards, and the suspension of the data center sales tax exemption. Bills that were considered but did not ultimately pass include limitations on the film tax credit.
-
Jan 31, 2024 | 
lexblog.com | Scott Wright |Laurin E. McDonald |Alla Raykin
Over the past decade, data center incentives and exemptions increased in prevalence as states endeavored to attract more businesses in the growing and lucrative tech industry. In this installment of A Pinch of SALT in Tax Notes State, Eversheds Sutherland attorneys Scott Wright, Laurin McDonald and Alla Raykin lay out general considerations and risks with these incentives as well as provide a detailed chart of each state’s incentive provisions. Read the full article here.
-
Nov 2, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +22 more
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions of forced combined reporting and a state False Claims Act, as well as a spotlight on Ohio cases.
