-
Jan 11, 2024 | 
lexblog.com | Jeffrey Friedman |Cyavash Ahmadi
On November 6, 2023, the Ohio Board of Tax Appeals determined that Aramark Corporation (“Aramark”) was not entitled to a refund of commercial activity tax (“CAT”) paid on management fees earned by the company in performance of certain cost-plus agreements. Aramark Corporation v. Harris, Case No. 2019-2975 (Ohio Bd. Tax App. Nov. 6, 2023). Aramark is a food services, hospitality, facility services, and uniform services company.
-
Jan 11, 2024 | 
lexology.com | Jeffrey Friedman |Cyavash Ahmadi
On November 6, 2023, the Ohio Board of Tax Appeals determined that Aramark Corporation (“Aramark”) was not entitled to a refund of commercial activity tax (“CAT”) paid on management fees earned by the company in performance of certain cost-plus agreements. Aramark Corporation v. Harris, Case No. 2019-2975 (Ohio Bd. Tax App. Nov. 6, 2023). Aramark is a food services, hospitality, facility services, and uniform services company.
-
Jan 3, 2024 | 
lexblog.com | Jeffrey Friedman |Cyavash Ahmadi
On December 27, 2023, the New York Department of Taxation and Finance formally adopted long-awaited regulations implementing state corporate tax reforms that were enacted nearly a decade ago. Although the department solicited feedback from the public throughout the process that culminated in the rules’ formal adoption, there remain several rules that we are certain will cause irreconcilable disputes.
-
Jan 2, 2024 | 
law360.com | Cyavash Ahmadi |Jeffrey Friedman
ADVERTISEMENT Don't want ads? Subscribe or login now. By Cyavash Ahmadi and Jeffrey Friedman · On Dec. 27, 2023, the New York Department of Taxation and Finance formally adopted long-awaited regulations implementing state corporate tax reforms that were enacted nearly a decade ago.... To view the full article, register now.
-
Jan 2, 2024 | 
law360.com | Cyavash Ahmadi |Jeffrey Friedman
ADVERTISEMENT Don't want ads? Subscribe or login now. By Cyavash Ahmadi and Jeffrey Friedman (January 2, 2024, 3:28 PM EST) -- On Dec. 27, 2023, the New York Department of Taxation and Finance formally adopted long-awaited regulations implementing state corporate tax reforms that were enacted nearly a decade ago....
-
Dec 28, 2023 | 
jdsupra.com | Cyavash Ahmadi |Madison Ball |Todd Betor
On December 27, 2023, the New York State Department of Taxation and Finance (Department) officially adopted the business corporation franchise tax regulations it submitted to the State Register on August 9, 2023 – marking the final step in the State Administrative Procedure Act (SAPA) process to implement regulations regarding the state’s corporate tax reform that was enacted nearly a decade ago.
-
Dec 27, 2023 | 
lexology.com | Todd Betor |Elizabeth S. Cha |Ted Friedman |Cyavash Ahmadi |Madison Ball |Jeremy Gove | +1 more
On December 27, 2023, the New York State Department of Taxation and Finance (Department) officially adopted the business corporation franchise tax regulations it submitted to the State Register on August 9, 2023 – marking the final step in the State Administrative Procedure Act (SAPA) process to implement regulations regarding the state’s corporate tax reform that was enacted nearly a decade ago.
-
Nov 21, 2023 | 
lexblog.com | Michele Borens |Cyavash Ahmadi |Meriem El-Khattabi
The sales taxation of software has long been controversial. When sales of software became commonplace in the 1970s and 1980s, it was largely available and commercially distributed on a tangible medium. Today, software is provided in ways that do not constitute the transfer of title or possession of tangible personal property, such as the Software-as-a-service (SaaS) distribution model.
-
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.
-
Aug 10, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +20 more
On August 9, 2023, the New York State Department of Taxation and Finance (Department) submitted its draft corporate franchise tax regulations for publication in the State Register – a significant and necessary step in the State Administrative Procedure Act (SAPA) process to formally adopt regulations related to the sweeping reform of the state’s Corporation Franchise Tax that was enacted nearly a decade ago.
